Expats Working in the UK

Specialist personal tax advice for international executives, professionals
and families working in the United Kingdom

UK residence rules, the post-April 2025 regime for new arrivals, the treatment of overseas income and assets, the interaction with home country tax and the practical reality of managing personal finances across borders all need to be looked at together and in the right sequence. Decisions made in the first weeks and months of arrival – or before arrival – can have consequences that play out over years and they are very difficult to reverse after the fact.

Our expat personal tax team supports international executives, professionals and families through the move to the UK and through the years that follow.

How we work with internationally mobile individuals process

We work through the residence position, the income and assets in the home country, the planned UK income and any structuring that should be considered.

From this we set out a clear plan for the UK position with the practical steps set out in order, taking into consideration each individual’s residence requirements.

From there, the same partner or senior manager handles the annual UK tax return cycle and the planning conversations that arise each year.

As the personal position changes through property purchases, family events, business interests or eventual departure, the advice evolves to meet your needs.

Our services for expats

  • Pre-arrival UK tax planning
  • UK residence and statutory residence test analysis
  • Advice on the post-April 2025 regime for new arrivals to the UK
  • Treatment of overseas income and gains
  • Foreign Income and Gains regime planning where available
  • UK self-assessment tax returns
  • Co-ordination with home country tax advisers
  • Tax-efficient remuneration and equity for international executives
  • Property purchase and ownership advice for non-UK domiciled individuals
  • Departure and de-registration planning
  • Family and dependant tax considerations

Through PrimeGlobal we co-ordinate with home country advisers so the UK position is consistent with the wider personal tax picture.

What you can expect from our expat team

Three principles run through how we work with internationally mobile individuals:

Support from the start

The most effective planning happens before arrival in the UK. Where the client comes to us in advance, we set the position up properly. Where the client comes to us after arrival, we do the best version of the planning that remains available.

A consistent team of experts

Expat personal tax planning rewards continuity. The partner or senior manager who advises you in year one is the same person advising you in year five and beyond. The relationship deepens with time and gives our team the ability to find new opportunities for maximising your wealth.

Joined up globally

Your UK position is only one half of the personal tax picture. Through PrimeGlobal we co-ordinate with the home country adviser so the two sides hold together.

International executives and families work with us because they want a trusted guide through what is a genuinely demanding personal tax environment – someone who sets the position up correctly from the start, stays alongside them through the years and ensures the UK and home country positions remain consistent as their circumstances evolve.

Here is what our clients have to say… testimonial icon


Why choose Macalvins?

Macalvins is a Top 100 UK accountancy firm and a member of PrimeGlobal, a network of around 300 independent firms across more than 80 countries.

That combination gives clients the depth and continuity of an experienced independent practice combined with the international reach and knowledge they increasingly need.

Speak to our team

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Frequently Asked Questions faq

I am moving to the UK in a few months. When should I take advice?

As early as practical. The most useful planning happens before arrival. Decisions on the timing of income recognition, the handling of overseas assets, the structuring of remuneration on the UK side and the practical steps to prepare for UK residence all benefit from being addressed in advance. A pre-arrival review three to six months before the move is typical.

How have the April 2025 changes affected new arrivals to the UK?

The previous non-dom regime was replaced from 6 April 2025 by a new residence-based system. New arrivals who have not been UK resident in the previous ten tax years can benefit from a four-year Foreign Income and Gains regime under which qualifying overseas income and gains are not taxed in the UK. After that period the individual is taxed on worldwide income and gains on the same basis as any other UK resident. The planning around the four-year window is now a substantial part of expat tax advice and the detail of who qualifies and how to make the claim needs to be looked at carefully.

Can you handle our home country tax position as well?

Not directly but we co-ordinate with home country advisers through PrimeGlobal. The UK position is delivered by our team and the home country tax position is delivered by the local member firm. We run the co-ordination so the two positions are consistent and the client deals with a single UK point of contact for the cross-border picture.

Mr. Jackson
@mrjackson