Strategic support to manage departure from UK tax residency with clarity and care.

Changing your tax residency status is a complex and significant step. Whether you are relocating to Jersey or elsewhere, it is essential to take the right legal, tax, and practical steps to demonstrate your non-residence to HMRC. Poor planning or incorrect assumptions can result in unexpected tax exposure or HMRC challenge. Our team provides the technical insight and practical support required to ensure that your position is robust and your affairs remain protected.

Our Expertise

At BCR, our team of experts guide individuals through the process of breaking UK tax residency in a compliant, structured, and risk-managed way.

Our Approach

Becoming non-resident for UK tax purposes can bring significant advantages, including:

• Ceasing UK tax liability on non-UK income and gains (subject to specific rules).
• Restructuring assets and wealth outside the UK tax net.
• Improving estate planning and inheritance tax positioning.
• Allowing more efficient succession and trust structuring.

However, these benefits can only be realised if non-residence is achieved properly and maintained year on year.

We can support clients at every stage of the relocation and residency break process with the following:

• Initial review – Assessing current residence position under the UK’s Statutory Residence Test (SRT).
• Planning – Advising on ties, day counts, and departure planning.
• Documentation – Ensuring appropriate evidence of departure and overseas ties.
• Filing – Managing HMRC disclosures and ensuring accurate tax return submissions (e.g. split year treatment).
• Ongoing support – Monitoring position annually, advising on UK visits, and maintaining non-resident status.
• Reorganisation – Advising on changes to asset structures or income flows aligned with new residency.

Common Risks

Clients often encounter challenges when attempting to break UK tax residency. These risks include:

• Misunderstanding day-count rules or exceptional circumstances.
• Retaining accommodation or financial ties that trigger UK tax residency.
• Assuming non-UK income is exempt without reviewing remittance or temporary non-residence rules.
• Failing to document overseas relocation effectively.
• Incorrectly claiming split-year treatment or failing to submit UK tax returns when required.

HMRC is increasingly vigilant about non-residency claims, particularly where income or gains have increased or changed character. A well-evidenced, conservative approach offers the best protection.

Our Services

We act for the following clients:

• High-net-worth individuals relocating to Jersey.
• Business owners or entrepreneurs exiting the UK.
• Trust beneficiaries and settlors requiring UK tax risk reviews.
• Private clients with dual ties or complex international affairs.
• Individuals seeking to structure a long-term non-resident lifestyle.

Our values in action

Excellence: Rigorous understanding of the law and how it applies in practice.
Delivery: Structured, practical steps to secure and maintain non-residence.
Respect: Protecting your long-term goals while ensuring compliance.
Elegance: Discreet, considered solutions that stand up to scrutiny.‍

Why BCR Pro

Breaking UK tax residency requires expert guidance and careful planning to avoid costly mistakes. At BCR Pro, we provide clear, compliant, and strategic support to ensure your non-residency position is robust and aligned with your long-term goals.