Returning residents meaning

In this issue: Key developments UK immigration control: how it works Sponsored work Work sponsorship: sponsors EU law rights and EU Settlement Scheme Challenging immigration decisions and enforcement Daily and weekly news alerts New and updated content Latest Q&As Key developments Future developments—Immigration calendar Note that the Immigration calendar sets out key forthcoming developments for business immigration advisers. UK immigration control: how it works Immigration (Biometric Registration) (Civil Penalty Code of Practice) Order 2025 Made as SI 2025/262, the Immigration (Biometric Registration) (Civil Penalty Code of Practice) Order 2025 provides for a reissued code of practice under section 13(4) of the UK Borders Act 2007 to come into force. It also enables the draft 'Code of Practice about the sanctions for non-compliance with the biometric registration regulations' (the 2025 Code) to be laid before Parliament. Updated by the Home Office, the 2025 Code has been revised to mirror the move away...

In this issue: Key developments UK immigration control: how it works Sponsored work Business, investment, and non-sponsored work EU law rights and EU Settlement Scheme Challenging immigration decisions and enforcement International Daily and weekly news alerts New and updated content Key developments Future developments—Immigration calendar Note that our Immigration calendar sets out key forthcoming developments relevant to business immigration advisers. UK immigration control: how it works Home Office publishes new version of staff guidance on Immigration Health Surcharge The Home Office has issued an updated edition of its Immigration Health Surcharge: caseworker guidance, explaining the IHS to caseworkers and how to take it into account as part of an application for immigration permission. The guidance has also been revised to include information on the IHS rates now in force from 6 February 2024 and to reflect the amendments set out in the Immigration (Health Charge) (Amendment) Order 2024, together with further...

People returning to the UK from Dubai may face a capital gains tax bill on assets sold while outside the UK, according to tax advisers The UK operates a strict statutory residency test that permits overseas tax residents to spend no more than 183 days in the UK before they are treated as UK tax residents for the whole fiscal year. If they become UK tax resident, their worldwide income and capital gains fall within the scope of UK taxation. A further 60 days is available only in 'exceptional circumstances'. Large numbers of UK citizens are heading back to the UK to avoid the fallout of the Iran war. In March 2026 alone, more than 122,000 British citizens flew back to Britain, including over 75,000 arriving from the UAE, according to the Foreign Office. The Foreign Office also notes that upwards of 5,700 British citizens returned to the UK on 31 flights, of which 3,300 people were on 17 flights from Dubai...

This Practice Note sets out key tax pitfalls and planning opportunities for individuals departing the UK. It is a brief overview, and bespoke advice may be necessary for particular clients, especially where circumstances are complex. —key points to consider A tax-efficient exit from the UK demands thorough planning. Points to review include: the statutory residence test (SRT) temporary non-residence disposal of UK residential property domicile status double taxation compliance obligations UK pensions and investments residence of trusts and companies where taxpayer is a trustee/director/officer continuing tax obligations post-departure These matters can be depicted in the following diagram: Statutory residence test For anyone aiming to be non-UK resident after 5 April 2013, the statutory residence test (SRT) determines how many days may be spent in the UK without being treated as UK-resident. For information on the SRT, see the following Practice Notes: Residence after 5 April 2013 The statutory...

Windrush Scheme On 16 April 2018, after a number of high profile widely reported cases involving long-settled Commonwealth migrants struggling to prove their lawful right to live in the UK, the government created a taskforce for this cohort. The Home Office urged long-term Commonwealth citizen migrants, unable to evidence their right to remain, to contact the Windrush Taskforce (now the Windrush Help Team) by telephone or email to review their situation and discuss their position, as appropriate to their circumstances. At first, eligible people using the service had matters concluded on an ad hoc basis, without lodging a formal application. This approach evolved into a structured route with the introduction of the Windrush Scheme (the ‘Scheme’) on 30 May 2018. Notably, while the Scheme mainly targets specified ‘Commonwealth citizens’, its scope reaches beyond Commonwealth citizens and their children, and also covers individuals of any nationality who arrived in the UK before 31 December 1988 and have lived here since. The Scheme codifies and broadens the support originally offered by...

ARCHIVED : This Practice Note has been archived and is not maintained. Guidance on the UK residence rules up to 6 April 2013 is set out in the Residence before 6 April 2013 [Archived] Practice Note. This Note explains how the residence rules applied to individuals arriving in the UK before 6 April 2013. For those departing the UK before that date, see Residence before 6 April 2013—application of rules to individuals leaving the UK [Archived] Practice Note. For rules on UK residence from 6 April 2013 onwards, refer to the Introductory guide to residence and domicile for UK tax purposes before 6 April 2025 [ARCHIVED] Practice Note. In addition to the above, the following may assist: Ordinary residence before 6 April 2013 [Archived], Tax implications of ordinary residence before 6 April 2013 [Archived], and Domicile for UK tax purposes before 6 April 2025 [Archived]. From 6 April 2013, significant changes were introduced to the principles governing: residence split year treatment temporary non-residence...

I’m delighted to confirm that you [ and your [ wife OR husband OR partner ] ] [ and your children ] have been granted indefinite leave to remain (ILR) in the UK. You are now considered to hold settled status. Please refer to the attached Home Office email as confirmation. The Home Office has provided your [ and your dependants’ ] ILR in digital form (an ‘eVisa’). As a result, you [ and your family members ] will not receive an endorsement in your passport [ s ] or any physical document evidencing your permission. Rather, your permission is tied to the biometric passport used for your ILR application. Please note that, although the details below are accurate as at today’s date, UK immigration and nationality law is routinely updated. Accessing your eVisa Kindly sign in to the Home Office’s view and prove service and send me either a PDF copy of your immigration status information, or a sharecode so that I can retrieve this myself...