Personal Migration Isssues
UK

The fastest way to get UK tax wrong is to assume one simple rule controls everything. We sit down with Dmitry Zapol to break down what “UK tax residence” really means in practice, from the 183-day threshold to the quieter danger zone where you spend fewer days but keep enough UK ties to stay within the statutory residence test. We also flag the timing issue that catches people off guard: the UK tax year runs April 6 to April 5, and that mismatch with foreign tax years can create gaps in planning and reporting. 

From there, we get into the post-April 2025 reality. Domicile and the remittance basis may be gone, but remittances still matter for anyone who built up foreign income and gains before the change. We talk through how old pools can remain outside UK tax if handled correctly, and how everyday steps like borrowing against foreign proceeds, moving sale funds, or structuring support payments can trigger UK taxation under extended remittance concepts. Dmitry also explains the Temporary Repatriation Facility (TRF), why deadlines and nomination matter, and why selling a foreign asset can create unexpected tax issues when you trace the original purchase funds and even exchange rate movements. 

We then zoom out to what counts as “foreign” under the foreign income and gains (FIG) framework, including tricky instruments where the underlying assets point back to the UK. We cover crypto tax basics, why situs can follow the owner’s UK tax residence, and what that can mean for staking income. Finally, we connect residence to inheritance tax through long-term residence rules, outline the temporary non-residence five-year return trap for leavers, and explain who qualifies for the four-year FIG regime based on the 10-year non-residence lookback and the rising disclosure expectations driven by HMRC data sharing.