Coming back to the UK: what to do first
Moving back to the UK? Tell us how long you've been away and a few yes/no answers for your own dated checklist, and which rules apply to you.
Your answer
Tell us how many full tax years you were away to see your checklist.
About this calculator
For people moving back to the UK in the 2026/27 tax year who want to know what to sort out for tax, and by when.
What happens to your answers
We don’t keep them. Your answers go to our server to do the sums and aren’t stored or logged. If you copy a link to your answers, they’re in the link itself, so only share it with people you trust.
How it’s worked out
How long you were away decides the rules. Less than a full tax year and you stayed UK resident. Back within 5 years, gains and some income (like pension lump sums) from while you were away are taxed in the year you come back. After 10 full tax years away, you can claim relief on foreign income and gains for your first 4 years back.
If you were away at least a full tax year, your year usually splits, so foreign income like interest on a bank account abroad is taxed only from when you come back.
We list what to do, with its official page, and the dated deadlines: registering for Self Assessment, your tax return, any relief claim and the oldest National Insurance gap you can still fill.
Worked example
You have 7 things to do when you come back to the UK, 3 with a fixed date: the first is 5 October 2027.
Coming back in September (2026/27) · 4 full tax years away · employed · UK resident 4 of 7 years before you left
| Full tax years away, just before you come back | 4 |
|---|---|
| 4-year foreign income and gains regime: needs 10 full tax years away in a row | You don't qualify |
| Temporary non-residence: away 5 years or less, after UK residence in 4 of the 7 tax years before you left | May apply |
| Starter checklist: Give your new employer your starter checklist (you won't have a UK P45), so they can set your tax code and take tax through payroll. | On your first day |
| Split year: Check if your tax year splits, so the UK taxes your foreign income and gains only from when you come back in September. You claim it on the residence pages (SA109) of a tax return. | Before your return |
| Register for Self Assessment: Register for Self Assessment, unless you're registered already, to report income or gains on a tax return. | By 5 October 2027 |
| Foreign income: Keep records of income from abroad, including interest on bank accounts abroad: it's taxed here from when you're UK resident (from September if your year splits). | From when you come back |
| Gains while you were away: Report gains on things you owned before you left and sold while away: they're taxed as if made in 2026/27, the year you come back. Things you bought while away are usually outside this. | With your tax return |
| Tax return with residence pages (SA109): File your 2026/27 tax return with the residence pages (SA109), through software or on paper. | By 31 January 2028 |
| National Insurance record: Check your National Insurance record for gaps while you were away. You can fill gaps from the last 6 years with voluntary contributions. | Once you're back |
| Things to do | 7 |
Based on GOV.UK guidance on returning to the UK, the Statutory Residence Test guidance (RDR3), HMRC's manuals and Finance Act 2013 Schedule 45, checked October 2026.
Questions people ask
Do I need to tell HMRC I'm back?
If you're an employee with no other income to report, your employer's payroll does it: give them your starter checklist. If you're self-employed, have income from abroad, or have gains or lump sums from while you were away, register for Self Assessment by 5 October after the tax year.
What is the 5-year rule?
If you come back within 5 years, gains and some income from while you were away, like selling shares you owned before you left or a pension lump sum, are taxed in the year you return. Pay for work abroad isn't.
Can I fill gaps in my National Insurance record?
Usually, for the last 6 tax years, with voluntary contributions. Check your record first: some years may already count.
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