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Ivan Article 1 Coming home to fish.
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At a glance
- The tax treatment of your income and gains depends on how long you lived overseas.
- Qualifying UK residents receive four years of tax relief on certain worldwide income and gains, under the foreign income and gains regime.
- The complex and changing tax landscape highlights the value of professional advice for anyone considering returning to the UK.
Think about timing
If your retirement plans involve sunshine and sandals, moving back to the UK is unlikely to be at the top of your bucket list. But for many, the UK does offer significant advantages. These include the National Health Service, which may be especially valuable to older expats.
Meanwhile, UK savers and investors also benefit from strong consumer protection laws and transparent financial regulation.
And indeed, many people have already been persuaded. In the 2025/26 tax year, 143,000 UK British nationals returned to the UK. Of this group, 12,000 were over-65s, according to the Office for National Statistics1.
If you are considering moving back to the UK, considering a number of different aspects and how they compare in different countries could help clarify your decision. These include:
Home is where the tax is (paid)
If your retirement plans involve sunshine and sandals, moving back to the UK is unlikely to be at the top of your bucket list. But for many, the UK does offer significant advantages. These include the National Health Service, which may be especially valuable to older expats.
Meanwhile, UK savers and investors also benefit from st
rong consumer protection laws and transparent financial regulation.
And indeed, many people have already been persuaded. In the 2025/26 tax year, 143,000 UK British nationals returned to the UK. Of this group, 12,000 were over-65s, according to the Office for National Statistics1.
If you are considering moving back to the UK, considering a number of different aspects and how they compare in different countries could help clarify your decision. These include:
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Pensions, assets and IHT
If your retirement plans involve sunshine and sandals, moving back to the UK is unlikely to be at the top of your bucket list. But for many, the UK does offer significant advantages. These include the National Health Service, which may be especially valuable to older expats.
Meanwhile, UK savers and investors also benefit from strong consumer protection laws and transparent financial regulation.
And indeed, many people have already been persuaded. In the 2025/26 tax year, 143,000 UK British nationals returned to the UK. Of this group, 12,000 were over-65s, according to the Office for National Statistics1.
If you are considering moving back to the UK, considering a number of different aspects and how they compare in different countries could help clarify your decision. These include:
Meanwhile, UK savers and investors also benefit from strong consumer protection laws and transparent financial regulation.
And indeed, many people have already been persuaded. In the 2025/26 tax year, 143,000 UK British nationals returned to the UK. Of this group, 12,000 were over-65s, according to the Office for National Statistics1.
If you are considering moving back to the UK, considering a number of different aspects and how they compare in different countries could help clarify your decision. These include:
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