Careful planning should be undertaken before moving to the UK to ensure you comply with all the relevant rules and to avoid unexpected surprises down the line. Our article on moving to the UK (found here) included commentary on tax, succession planning and immigration. In this top tips article, we consider the immigration position in more detail:
1. Seek professional advice early
You should seek professional advice before your move to ensure that your immigration, tax, and financial planning are all aligned from the outset.
2. Identify the most appropriate route
You may need a visa to live and work in the UK. Some of the key UK visa categories that you may wish to consider are:
- ancestry
- business
- family
- innovation
- study
- talent
- visitor
- work
3. Business and work
Some visas have restrictions on work and/or running a business. This should be taken into account when considering your visa options.
4. Dependants
Not all visa routes allow the main applicant to bring dependent spouse and children. Moreover, no two families are the same. It is therefore important to review the relevant options and consider the best visa route for each family member.
5. Permanent residence and citizenship
If you are planning to move to the UK with the intention of gaining permanent residence (known as Indefinite Leave to Remain or Settled Status in the UK), citizenship and/or a passport, then you should plan in advance to ensure that you understand the requirements (in particular, the residence requirements).
6. Absence/presence
UK immigration law looks at an individual’s “absences” from the UK. Broadly speaking, any reference to a day on which a person is absent from the UK is a reference to a whole day and the Home Office guidance confirms that part-day absences (i.e. under 24 hours) are not counted.
7. Tax residence
UK immigration residence rules are not the same as UK tax residence rules.
You will be treated as having spent a day in the UK for tax purposes under the Statutory Residence Test if you are present in the UK at midnight at the end of that day.
The Home Office and HMRC exchange information, so it is important that you understand the rules and provide correct information to each authority.
8. Emigration planning
Unless you are a citizen of the country where you are currently living, it is possible that your immigration status (including permanent residence) might lapse. You should check if there are any requirements to meet for retaining your current immigration status before moving to the UK.
9. Extension
If you need to extend your visa before qualifying for permanent residence in the UK, then you should diarise the deadline and prepare for the extension in good time.
10. Recordkeeping
You should keep records of the numbers of days/midnights spent in each country, alongside any details of work undertaken.
There are undoubtedly other matters to consider in addition to the considerations outlined above, but arranging any required visas is often the starting point, to ensure that you are actually able to move to and live in the UK.
As you plan your move to the UK, taking early, informed advice can make the process smoother and help you avoid unexpected challenges.
At Burges Salmon, our expert team provides clear, tailored guidance across all the legal and tax issues that can arise when relocating. If you would like to discuss your circumstances or need support navigating any aspect of the move, then please get in touch with our team – we are here to help.