Most people with UK tax obligations are paying more than they need to. The reliefs, allowances, and planning structures that could reduce that bill are available, but they often go unused without the right guidance.
This guide sets out the key areas of UK tax planning, what may apply to your situation, and what action you can take to reduce your exposure to UK taxation.
What is Tax Planning?
Tax planning means making deliberate, forward-looking decisions to legally reduce the amount of tax you owe. It involves using available allowances, reliefs, and structures to reduce your liability, ideally with professional guidance and well before the tax year ends.
Done properly, tax planning does more than lower your tax bill:
- Case study 1: A client couple saved an estimated GBP 2.1 million in inheritance tax at a total advisory cost of SGD 7,750.
- Case study 2: Another client retired on a net income of over GBP 125,000 per year, paying income and capital gains tax of just 2.71%.
These outcomes are not exceptional. They are what structured planning, started early enough, makes possible.
It is also worth knowing where tax planning sits relative to two terms it is sometimes confused with:
- Tax planning: legal, structured, and encouraged by the law through the reliefs and allowances it makes available.
- Tax avoidance: relying on interpretations of the law, loopholes or omissions in the law to obtain tax benefits not intended by Parliament. Technically legal in some forms, but increasingly scrutinised and often successfully challenged.
- Tax evasion: deliberately concealing income or assets from HMRC. Illegal.
A fuller comparison of all three is covered later in this guide.
Tax Planning Benefits
Key benefits of effective tax planning include:
- Reduced tax liabilities: by using allowances before they lapse and structuring assets efficiently, you reduce the amount owed rather than paying more than necessary.
- Improved cash flow: knowing your tax position in advance means you can plan payments, avoid unexpected bills, and keep more money working for you in the interim.
- Asset protection: tax planning helps safeguard what you have built, whether through structuring investments efficiently, reducing inheritance tax exposure, or ensuring assets are held in the right hands.
- Wealth preservation: ensuring more of your estate passes to the next generation rather than to HMRC, through considered use of gifting, trust structures, and inheritance tax planning.
- Business tax advantages: for business owners and directors, effective planning reduces the Corporation Tax, Capital Gains Tax and Income Tax burden and ensures income is extracted from the company in the most efficient way.
- Reduced risk of penalties and audits: proactive planning keeps your affairs organised and compliant, reducing the likelihood of HMRC challenges, reporting errors, and penalties.
- Clarity on obligations: particularly valuable for expats managing UK income, property, or investments from abroad, where the rules around what you owe HMRC and when can be difficult to navigate without professional guidance.
Why is Tax Planning Important?
Making Tax Digital for Income Tax moves you away from annual-only, more manual tax reporting towards digital record keeping, quarterly updates, and a final year-end submission.
Digital Record Keeping
Under MTD for Income Tax, you must keep income and expense records digitally using software that works with HMRC’s systems.
Paper records and spreadsheets on their own will not usually be enough, as your records need to be kept in a digitally compatible format throughout the year.
If you are choosing software, look for HMRC-compatible options that let you track transactions, categorise income and expenses, and submit updates directly.
Quarterly Updates
You must send HMRC quarterly updates four times a year, summarising your income and expenses for each period.
These updates are not your final tax return. They are intended to give HMRC a more up-to-date view of your business or property income and help you keep track of your tax position during the year.
Because the deadlines come regularly, keeping your records updated throughout the year becomes much more important.
The quarterly deadlines are:
- Quarter 1 (6th April – 5th July) – submission deadline 5th August
- Quarter 2 (6th July – 5th October) – submission deadline 5th November
- Quarter 3 (6th October – 5th January) – submission deadline 5th February
- Quarter 4 (6th January – 5th April) – submission deadline 5th May
End-of-Year Return
Quarterly updates do not replace the final year-end step.
You will still need to complete an end-of-period statement and final declaration to reconcile your figures, report other income where relevant, claim Non-Resident status where relevant, claim allowances or reliefs, and finalise your tax position. The deadline for the End of Year Return is 31st January following the end of the Tax Year in question – i.e., in line with the current Self-Assessment filing deadline.
When Should You Start Tax Planning in the UK?
As early as you can. Most conversations with an adviser happen in March, but by then, some opportunities may have already closed or the time to take meaningful action is unduly limited.
For example, the window to make pension contributions that reduce your adjusted net income, or to spread a disposal across two tax years to use the annual CGT exemption twice. The right time to plan is at the start of the tax year, not the end.
Here is what each stage of the year should involve:
- Start of the tax year (April to June): review allowances, pension contributions, and income structure for the year ahead
- Mid-year (July to September): assess whether your position has changed due to a disposal, rental income, or change in earnings
- Year-end (October to March): last chance to use ISA allowances, make pension contributions, and crystallise gains within your annual exemption
- Life events: retirement, a property sale, relocation, or a change in employment status are all moments that warrant prompt attention regardless of where you are in the tax year
UK Tax Planning for Different Taxpayers
Expats, Internationally Mobile Individuals, and Those Moving To or From the UK
Landlords and Property Owners
Retirees and Those Planning for Retirement
Higher-Rate and Additional-Rate Taxpayers
Families and Couples
Business Owners and Directors
Investors
Expats, Internationally Mobile Individuals, and Those Moving To or From the UK
Leaving the UK does not automatically end your UK tax obligations. If you are planning to leave, these are the steps worth addressing before you go:
- Residence status: establish your UK tax residence position under the Statutory Residence Test (SRT) before departure, as getting this wrong is a common and can be very costly.
- Timing your departure: the date you leave the UK can affect which tax year you are treated as non-resident from. In some cases, split-year treatment applies, dividing the tax year into a resident and non-resident period.
- Offshore assets and investments: review how existing investments, savings, and assets will be treated once you are non-resident, and whether any restructuring makes sense before or after you leave.
- Pension arrangements: consider whether contributions should continue, be paused, or be restructured depending on your destination and how long you plan to be abroad.
- UK property: if you own UK property, understand the CGT (Capital Gains Tax) and rental income implications that continue to apply regardless of where you live.
- Reporting obligations: ensure any outstanding Self Assessment returns are filed and that HMRC is notified of your change in residence status.
For those moving back to the UK, planning in advance around offshore assets, pension arrangements, and the timing of your arrival can make a significant difference to your tax position on return. The FIG regime may be available for up to four years if you have not been UK-resident recently.
Spice Taxation works with clients in Singapore, and around the world on exactly these questions.
Landlords and Property Owners
Beyond the planning points covered above, landlords should consider the following:
- Company structure: whether a limited company structure suits new acquisitions, particularly given the mortgage interest restriction that applies to individual landlords.
- Disposal timing: how to time property sales across tax years to manage CGT exposure and make use of the annual exempt amount.
NRLS (Non-Resident Landlord Scheme) gross payment application: if you are living outside the UK, applying to receive rental income gross rather than having tax withheld at source by your letting agent or tenant.
Retirees and Those Planning for Retirement
Key areas for retirees:
- Pension drawdown sequencing: How and when you draw from pensions, ISAs, and other savings affects your income tax year by year. Drawing in the wrong order can push you unnecessarily into a higher band. Consider whether the UK’s Double Tax Treaty with your host country carries any UK tax planning opportunities.
- Tax-free cash: Most pension schemes allow up to 25% of the fund to be taken as a tax-free lump sum (capped at £268,275 under current rules).
- State Pension: This counts as taxable income and can combine with other sources to push you into a higher band, worth modelling in advance.
IHT and pensions: Pensions currently sit outside the estate for IHT purposes, but this changes from 6th April 2027. Those with substantial pension assets should review their estate plan before that date.
Higher-Rate and Additional-Rate Taxpayers
Strategies for higher and additional rate taxpayers:
- Maximising pension contributions, both to build retirement savings and to reduce adjusted net income, which may restore a tapered Personal Allowance or bring income below the higher-rate threshold
- Using EIS, SEIS, or VCT investments to generate upfront income tax relief in the year of investment
- If you are philanthropic, consider the use of Gift Aid relief to extend your Basic Rate of Tax
- Monitoring income carefully around the £100,000 mark, where the effective marginal Income Tax rate can reach as high as 60%
Families and Couples
- Marriage Allowance: transfer up to £1,260 of Personal Allowance from the lower earner to the higher earner, saving up to £252 per year
- Asset transfers: transfers between spouses are normally exempt from both CGT and IHT, allowing assets to be repositioned before a disposal or as part of a gifting strategy
- Income splitting: ensuring savings, dividends, and rental income are structured so that each partner’s allowances and lower-rate bands are fully used
- Junior ISAs: up to £9,000 per year for each child, free of tax on growth and accessible at 18
Business Owners and Directors
- Salary and dividend mix: optimising how income is extracted from the company to minimise the combined income tax and National Insurance burden. The right balance depends on your total income and personal circumstances.
- Pension contributions via the company: employer pension contributions are often deductible for Corporation Tax purposes and carry no National Insurance charge for either employer or employee. An employer pension contribution is also a tax-free benefit-in-kind for employee. For owner-directors, this is often the most efficient way to extract value from a business.
- EIS, VCT and SEIS: if you are raising investment, structuring the raise under these schemes can make your company significantly more attractive to outside investors and reduce their effective entry cost.
- Business Property Relief: qualifying business assets can enjoy some valuable IHT relief after two years. Ownership structure, who holds the shares and how, is worth thinking about early, particularly given the BPR cap changes taking effect from April 2026.
Investors
- Bed and ISA / Bed and SIPP: realising gains and immediately reinvesting within an ISA or pension to shelter future growth from both income tax and CGT
- Annual CGT exemption: using the £3,000 allowance each year rather than allowing gains to accumulate into a larger future liability
- Loss harvesting: crystallising losses to offset gains in the same tax year
- EIS/VCT/SEIS: combining upfront income tax relief with ongoing CGT shelter
UK Tax Planning Strategies
Income Tax, Personal Allowances, and Tax Bands
Everyone within the scope of UK income tax receives a Personal Allowance of £12,570 — the amount you can earn each year before any income tax applies. Income above that is taxed as follows:
- Basic rate (20%): £12,571 to £50,270
- Higher rate (40%): £50,271 to £125,140
- Additional rate (45%): above £125,140
The rate of tax on dividend income is 10.75%, 35.75% or 39.35% depending on what your marginal rate of tax on other income is. From 6th April 2027, the rate of tax on Property and Savings Income will rise by 2% to 22%, 42% and 47% respectively.
- Personal Allowance taper: pension contributions or Gift Aid donations can bring your income back below the threshold and restore the full allowance. If your income exceeds £100,000, the Personal Allowance reduces at £1 for every £2 above that threshold, creating an effective marginal rate of 60% on income between £100,000 and £125,140.
- Income redistribution: married couples and civil partners can sometimes reduce their combined bill by redistributing income between them, particularly where one partner has unused allowance.
For non-residents, the Personal Allowance may still be available depending on your circumstances, but the position varies and is worth consulting a specialist to confirm. Non-Residents must claim their Personal Allowance by law.
Other Key Allowances and Reliefs
These allowances are available to eligible taxpayers automatically. You do not need to apply for them, but you do need to be aware of them to ensure you are not leaving them unused:
- Dividend Allowance: £500 per year. Dividends above this are taxed at 10.75%, 35.75%, or 39.35% depending on your band.
- Trading Allowance: £1,000 of income from self-employment or casual trading, free from tax.
- Property Allowance: £1,000 of gross property income, tax-free and useful for those with modest rental income.
- Savings Allowance: £1,000 for basic rate taxpayers, £500 for higher rate taxpayers, nil for additional rate.
All reset in April of every year and cannot be carried forward.
Pension Contributions
Pensions remain one of the most tax-efficient savings options in the UK. When you contribute to a pension (other than through payroll, where tax relief is automatically given), the government adds tax relief at your marginal rate. This means a higher-rate taxpayer only needs to contribute £80 to end up with £100 in their pension, with the remaining £20 added to the pension by HMRC, and a further GBP 20 coming in the form of an Income Tax reduction. The Annual Allowance is currently £60,000 (or 100% of taxable earnings, if lower).
- Unused allowance from the previous three tax years: Can be carried forward and added to the current year’s limit, useful if you have had periods of lower or no contributions.
- Basic rate relief is added automatically for personal pensions: Higher and additional rate taxpayers must claim the extra relief through Self Assessment, a step that is frequently missed.
For British expats, pension planning raises additional questions around contributions whilst non-resident, interaction with local tax rules, and what happens on returning to the UK. Specialist advice is worth seeking.
Individual Savings Accounts (ISAs) and Tax-Free Savings
ISAs allow you to save or invest up to £20,000 per tax year free of UK income tax and capital gains tax. Unlike pensions, there is no tax charge on withdrawal.
- Cash ISA: tax-free interest on savings.
- Stocks and Shares ISA: tax-free growth and dividends from investments.
- Lifetime ISA: available to those under 40; a 25% government bonus applies on contributions up to £4,000 per year for use towards a first home or retirement.
- Junior ISA: up to £9,000 per year for a child, accessible when they turn 18.
If you are a non-resident, you cannot contribute to an ISA (unless you are a ‘Crown Servant’ or are married to one), though any existing ISAs continue to benefit from their tax-free status while you are abroad.
Capital Gains Tax (CGT)
Capital Gains Tax applies to profits on the disposal of chargeable assets. The Annual Exempt Amount is £3,000, with unused amounts lost at year-end. Rates depend on asset type and your income band:
- Shares and investments: 18% (basic rate) or 24% (higher/additional rate), from 30 October 2024.
- Residential property: 18% or 24% depending on your income band.
- Business assets: 10% under Business Asset Disposal Relief, subject to conditions.
Planning options include spreading disposals across tax years to use the annual exemption each year, transferring assets between spouses before disposal (as each partner has their own exemption and potentially a lower rate), and offsetting losses against gains within the same year.
For non-residents, CGT applies to gains on UK land and property assets regardless of where you live. Reporting to HMRC and paying the CGT is required within 60 days of completion, and missing this deadline carries an automatic penalty.
Inheritance Tax (IHT) and Estate Planning
IHT applies at 40% above the nil-rate band of £325,000. A Residence Nil-Rate Band of £175,000 may also apply where a main residence passes to direct descendants, bringing the effective threshold to £500,000 per person or £1 million for couples. Most effective strategies require time to work, so early action matters.
- Annual gifting exemption: £3,000 per year, plus any unused allowance from the previous year. It’s a simple and immediate way to reduce your estate.
- Potentially Exempt Transfers (PETs): gifts made within seven years of death may benefit from taper relief, reducing the IHT charge. Gifts made more than seven years before death fall outside the estate entirely, unless subject to a reservation of benefit
- Pension planning: pensions are currently outside the estate for IHT purposes, though this is set to change from April 2027. Those with significant pension assets should review their position before that date.
- Business Property Relief (BPR) and Agricultural Property Relief (APR): from April 2026, a £2.5 million cap applies to combined BPR and APR claims. For those with qualifying assets above that threshold, the change is material and warrants immediate attention.
- Trust structures: can be used to remove assets from the estate, with varying tax and control implications depending on the structure used.
For British nationals living abroad, the extent of your IHT exposure depends on how long you have lived abroad. Seek advice.
Property and Rental Income
Key planning points for landlords:
- Mortgage interest: Individual landlords can no longer deduct mortgage interest as an expense. Instead, a 20% tax credit applies. For higher-rate taxpayers, this significantly increases the effective tax cost of leveraged property and is one reason some landlords are reviewing company structures for new acquisitions.
- Allowable expenses: Letting agent fees, repairs and maintenance, buildings insurance, and accountancy costs can all be deducted before calculating taxable profit. It is common for landlords to underclaim here.
- Replacement of domestic items: The cost of replacing furniture and appliances is deductible in the year of replacement as are certain ‘renewal’ expenditures
- Property Allowance: For those with gross rental income under £1,000, the property allowance eliminates the tax liability entirely.
For non-resident landlords, the law requires your letting agent or tenant to withhold basic rate tax unless you apply to receive rent gross under the Non-Resident Landlord Scheme (NRLS). UK rental income must still be reported through Self Assessment.
Salary Sacrifice Schemes
Salary sacrifice reduces your salary in exchange for non-cash benefits, most commonly pension contributions or electric vehicles. Because the reduction is applied before PAYE, both income tax and National Insurance savings result.
- Band boundary planning: particularly useful for those approaching a tax band boundary, where a modest reduction in gross salary can avoid a higher rate applying to a portion of income.
- Adjusted net income: also effective for those seeking to reduce adjusted net income, for example to protect the Personal Allowance above £100,000.
Trading, Dividend, and Other Allowances
- Trading Allowance: £1,000 for self-employment or casual income
- Dividend Allowance: £500 from 2024/25
- Rent a Room Relief: up to £7,500 of income from letting a furnished room in your main home is tax-free
Gift Aid and Charitable Planning
Donations to UK charities through Gift Aid allow the charity to reclaim basic rate tax on your gift and extends your Basic Rate by the value of the total gift. Higher and additional rate taxpayers can claim the further difference through Self Assessment.
- Restoring the Personal Allowance: a well-timed donation can reduce your adjusted net income, restoring a tapered Personal Allowance above £100,000.
- Maximising relief: for those with variable income, bunching donations into a high-income year maximises the relief available.
Share Incentive Plans (SIPs)
Share Incentive Plans allow employees to acquire company shares tax-efficiently through their employer.
- Income tax and National Insurance: shares held for five years are free from income tax and National Insurance on acquisition.
- Capital gains: on disposal, those shares may also be free from CGT, depending on the structure of the plan.
Cross-Border and International Tax Planning
The UK has tax treaties with over 130 countries, including Singapore. These treaties determine which country has taxing rights over different types of income and provide relief where income could otherwise be taxed in both jurisdictions.
- Tax treaties: cover income types including employment income, dividends, rental income, and pensions, determining which country taxes each and preventing double taxation.
- Foreign tax credits: where foreign tax has already been paid, double taxation relief or foreign tax credits may offset what is owed in the UK.
- UK incomes and gains: Some Double Tax Treaties provide for certain UK incomes and gains to be exempt from UK taxation. Common examples are private sector pensions and certain Capital Gains.
- Foreign Income and Gains (FIG) regime: from April 2025, the previous remittance basis rules were replaced by this regime, under which new arrivals to the UK may exclude foreign income and gains from UK tax for up to four years.
For British nationals, international tax planning requires careful mapping of income sources, residence status, and the relevant treaty provisions.
Tax-Efficient Investments
Beyond ISAs and pensions, the UK offers government-backed investment schemes that provide meaningful income tax relief. These are particularly relevant for higher-rate taxpayers looking to reduce their annual bill whilst deploying capital into growing businesses.
Venture Capital Trusts (VCTs)
VCTs invest in portfolios of early-stage UK companies.
- Income tax relief: 30% relief on investments up to £200,000 per year, provided shares are held for at least five years.
- Tax-free returns: dividends and capital gains on disposal are tax-free.
Enterprise Investment Scheme (EIS)
EIS is designed for direct investment into qualifying UK companies.
- Income tax relief: 30% relief on investments up to £1 million per year, or £2 million for knowledge-intensive companies.
- Capital gains: gains are sheltered from CGT after three years, and EIS reinvestment relief can defer an existing CGT liability.
- Loss relief: losses can be offset against income if the investment does not succeed.
- Inheritance tax: investments qualify for Business Property Relief after two years, making EIS relevant for estate planning as well.
Seed Enterprise Investment Scheme (SEIS)
SEIS targets very early-stage companies and carries higher risk, with the relief level reflecting that.
- Income tax relief: 50% relief on investments up to £200,000 per year.
- Capital gains: CGT reinvestment relief is also available.
- Loss relief: losses can be offset against income if the investment fails.
How many of the strategies above have you already put in place? If you are unsure, or if some are unfamiliar, it is worth finding out what you may be missing.
Planning to Relocate to the UK
Arriving as a UK tax resident without preparation can trigger unexpected charges on offshore assets, crystallise gains that could have been managed differently, or create IHT exposure that was otherwise avoidable. Key areas to address include your residence start date under the SRT, whether offshore gains should be crystallised in advance, and the treatment of overseas pensions. If you have not been UK-resident for at least ten consecutive years, the FIG regime may exclude foreign income and gains from UK tax for your first four years back.
We always recommend seeking personalised advice in this area.
Planning to Go Non-Resident
The Statutory Residence Test (SRT) determines when UK residence ends, and a miscounted year can result in an unintended period of UK residence. Before departure: confirm whether UK income sources continue, understand reporting obligations for any UK property, and consider an NRLS application if you are a landlord.
The Spice Taxation team regularly advises clients on both sides of this transition.
Common Tax Planning Mistakes to Avoid
- Missing allowances: failing to use the ISA allowance whilst you are resident, pension carry forward, or CGT annual exemption before the tax year ends
- Incorrect residence assumptions: assuming that living outside the UK ends all UK tax obligations
- Leaving IHT too late: the most effective strategies (PETs, trusts, BPR) require time to operate correctly; starting five years earlier than you think you need to is rarely wasted
- Not claiming relief through Self Assessment: higher-rate taxpayers often miss the additional pension and Gift Aid relief they are entitled to, sometimes for multiple years
- Engaging with marketed avoidance schemes: many of these carry significant risk of HMRC challenge; advice from a qualified, regulated adviser to consider the scheme objectively is essential
How to Get Started with UK Tax Planning
Start by reviewing your current position: what income you have, from where, and which allowances you are using. For most people, a conversation with a qualified adviser will surface opportunities not yet considered. For expats, the starting point is residence status.
Why Choose Spice Taxation
UK tax planning for expats and non-residents is a specialism, not an add-on. Here is what sets Spice Taxation apart:
- 30 years of experience: our practice has been built around the UK tax obligations that most generalist firms are not equipped to handle, including cross-border income, non-resident landlord situations, and international estate planning.
- Expat-focused by design: over 80% of our clients are based outside the UK, across Singapore, Dubai, Hong Kong, and around the world. We work through the tax challenges that come with remaining UK-connected while living abroad every single day.
- End-to-end planning: income tax, CGT, IHT, and pension planning do not exist in isolation. A decision made in one area can create an unintended liability in another. We review your full position together, so nothing is optimised at the expense of something else.
Tax Planning vs Tax Preparation
- Focus: Tax preparation is backward-looking, while tax planning is forward-looking.
- What it involves: Tax preparation is about recording what happened and reporting it accurately to HMRC, while tax planning is about making decisions before events occur, such as structuring income, timing disposals, and making contributions.
- When it happens: Tax preparation happens after the tax year ends, while tax planning should happen throughout the year, ideally from April onwards.
- Effect on your bill: Tax preparation rarely reduces your tax bill, while tax planning is designed to reduce it.
- Value: Tax preparation is necessary for compliance, while tax planning is where the real financial difference is made.
Tax Planning vs Tax Evasion
- Focus: Tax planning reduces tax liability within the law, while tax evasion conceals tax liability from HMRC.
- What it involves: Tax planning uses allowances, reliefs, and structures before events occur, while tax evasion involves hiding income, assets, or gains that should be declared.
- When it happens: Tax planning is done proactively throughout the tax year, while tax evasion typically occurs at the point of filing or reporting.
- Effect on your bill: Tax planning legally reduces your tax bill, while tax evasion illegally reduces it.
- Value: Tax planning is encouraged by HMRC through available reliefs, while tax evasion is a criminal offence that can lead to penalties and prosecution.
Tax Planning vs Tax Avoidance vs Tax Evasion Comparison Table
Tax Planning | Tax Avoidance | Tax Evasion | |
Legal status | Fully legal | Technically lawful,but often challenged and riskier | Illegal |
What it involves | Using allowances, reliefs, and structures Parliament has made available | Arrangements that reduce tax in ways HMRC may challenge as contrary to legislative intent | Deliberately concealing income or assets from HMRC |
HMRC’s position | Encouraged | Actively scrutinised; many schemes successfully challenged | Prosecuted; carries financial penalties and potential criminal charges |
Examples | ISA contributions, pension planning, EIS investment | Certain marketed tax schemes | Hiding offshore income, falsifying records |
If you have fallen behind with your tax obligations or have not reported income, gains or assets, it is possible to bring everything up to date and to correct prior omissions in a structured and transparent manner. HM Revenue & Customs has a range of disclosure facilities and we very strongly recommend that you take action to correct mistakes and omissions. Acting proactively is always preferable to being ‘found out’, and we can provide full assistance in making the right disclosures.
FAQs
What tax allowances do people commonly overlook in the UK?
The most commonly missed include pension carry forward, the Savings Allowance, the Trading Allowance for casual income, and higher-rate Gift Aid relief. For expats, the ability to claim the Personal Allowance as a non-resident under a double tax treaty is also frequently overlooked.
Is tax planning only for wealthy individuals?
No. Even straightforward planning, using your ISA allowance, making pension contributions and claiming allowable expenses are relevant to anyone with UK tax obligations. The proportional benefit is often highest in the middle income ranges.
Are you eligible for the 4-year FIG regime?
From April 2025, new UK residents who have not been UK tax resident throughout the previous 10 tax years can exclude certain foreign income and gains from UK tax for up to four tax years. The window starts from the date you arrive, so timing your move and confirming eligibility in advance matters.