UK Residency & Arrival/Departure Planning for Expats
Get StartedUK Statutory Residence Test (SRT), Split-Year & Travel Day Planning
Moving to or leaving the UK? Our specialists help you determine your UK tax residence under the Statutory Residence Test (SRT), apply split-year treatment where eligible, plan your day-counts and UK ties, and complete the right HMRC forms when you arrive or depart.
As AAT AML supervised accountants, we help expats, non-UK residents, and globally mobile executives make confident, compliant decisions. We model your day-counts, review UK ties, and plan key dates so you avoid unexpected UK tax — and know exactly which filings you need.
AAT AML supervised — trusted, compliant advice for expats and globally mobile professionals.
Clear, practical guidance on SRT, split-year treatment, and temporary non-resident rules.
Joined-up planning with your payroll, investments, property, and business interests.
Fixed-fee options for clarity; rapid onboarding for tight timelines.
End-to-end support: Self Assessment, P85, PAYE and HMRC correspondence.
What we cover
- • SRT & split-year analysis: Day-count modelling, UK ties review (family, accommodation, work, 90-day tie), and split-year cases (arrivers/leavers).
- • Temporary non-resident checks: Capital Gains Tax (CGT) and income rules when leaving and returning within a short window.
- • Form P85 and PAYE: Leaver/arriver workflows to make sure payroll is correct when you start or stop UK work.
- • Self Assessment (SA109): Residence, remittance basis, foreign income and gains, and double tax relief claims.
- • Non-Resident Landlord & property: NRLS registration, UK rental reporting, and 60-day CGT property returns.
- • Business & employment moves: UK company/directorships for non-residents, shadow payrolls, and social security/A1 guidance.
Need ongoing help? We can also handle your Self Assessment, year-end accounts, VAT, and company formation if you’re starting a UK business.
Typical engagement timeline
- Discovery call: Travel dates, work pattern, accommodation, family ties.
- Evidence & modelling: Passport stamps/itineraries, day-counts, UK ties, split-year cases.
- Written advice: Clear SRT outcome, planning actions, and required filings.
- Implementation: P85 filing, payroll coordination, SA109 and Self Assessment.
- Ongoing support: Monitoring, HMRC correspondence, and deadlines.
Tip: Keep a simple travel log and retain flight/boarding passes. Accurate evidence makes SRT much easier.
How our SRT & split-year review works
1) Pre-travel/exit check
We review planned dates and warn of tie thresholds before you book or depart.
2) Day-count modelling
We map your stays and apply automatic and sufficient ties tests to project residency.
3) Filing roadmap
We confirm split-year cases, temporary non-resident exposure, and required filings (P85, SA109).
4) HMRC ready
We prepare P85, coordinate with payroll, and complete Self Assessment with supporting schedules.
FAQs — UK residency, arrivers & leavers
What is the Statutory Residence Test (SRT)?
SRT is HMRC’s framework for deciding if you’re UK tax resident in a given tax year, based on automatic tests and sufficient ties tests with day-counts. We model your days and ties and outline actions to achieve your desired position where possible.
When does split-year treatment apply?
If you arrive or leave the UK part-way through a tax year and meet specific cases, the year can be split into UK-resident and non-resident parts. This often reduces tax on non-UK income/gains arising outside your UK-resident part.
What are temporary non-resident rules?
If you leave the UK and return within a short period (commonly fewer than 5 full tax years), certain income/gains realised while away can be taxed on your return. We assess your timeline and help you plan accordingly.
Do I need to complete Form P85?
P85 notifies HMRC that you’re leaving the UK and helps settle PAYE for leavers. We prepare and file P85 and coordinate with your employer/payroll so codes and deductions are correct.
Can you help with Self Assessment and SA109?
Yes. We complete your Self Assessment, including the SA109 residence pages, remittance basis claims (if relevant), and double tax relief/treaty claims.
Get clarity on your UK tax residence before you travel
Speak to an Accusolve specialist today. We’ll review your dates, ties and plans, and map the actions you need to stay compliant — from SRT and split-year to P85 and Self Assessment.