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Tax Decisions Compared: UK tax guides

For anyone becoming UK resident in 2026/27 after at least 10 years abroad, the 4-year FIG regime is more generous than the remittance basis it replaced: it gives complete UK tax relief on foreign income and gains for your first four resident years with no remittance trap, but it is time-boxed, and long-term non-doms lost far more than new arrivals gained when the old rules were abolished on 6 April 2025. The 10 guides in this section cover FIG Regime vs Remittance Basis, Close Your UK Company vs Leave It Dormant, Portugal vs Dubai vs Thailand, and more. Each guide is written and kept current by Jordan Onraet-Wells, a Chartered Tax Adviser.

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FIG Regime vs Remittance Basis: What Changed in 2025

The 4-year FIG regime replaced the non-dom remittance basis on 6 April 2025. This guide compares the two systems, names the winners and losers, and explains the 12% Temporary Repatriation Facility window for old offshore money.

6 min read Reviewed July 2026

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Guide

Close Your UK Company vs Leave It Dormant: Moving Abroad

Strike off, Members Voluntary Liquidation or leave the company dormant? A side-by-side comparison of the tax, cost and admin of each route when you move abroad, on 2026/27 figures.

6 min read Reviewed July 2026

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Guide

Portugal vs Dubai vs Thailand: tax for UK leavers 2026/27

Three favourite escape routes, three very different tax systems. We compare Portugal's IFICI regime, Dubai's zero personal tax and Thailand's remittance basis, plus the UK exit rules that follow you to all three.

9 min read Reviewed July 2026

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Guide

DIY Self Assessment vs an Accountant for Non-Residents

HMRC's free online service cannot file the SA109 residence pages, so a DIY non-resident return means paper by 31 October or paid software. Here is what DIY really costs and when an adviser pays for itself.

6 min read Reviewed July 2026

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Guide

Split-Year Treatment vs a Full Year of Non-Residence

A full tax year of non-residence is cleaner than a split year where you can achieve it. This guide compares the two outcomes, outlines the eight split-year cases and shows why departure timing around 6 April matters.

7 min read Reviewed July 2026

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Guide

US LLC vs UK Ltd for UK Leavers: 2026 Comparison

A US LLC can double-tax a UK-resident owner at effective rates above 60%, while a UK Ltd stays clean until you are genuinely non-resident. Here is which structure fits each stage of leaving the UK.

6 min read Reviewed July 2026

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Guide

Sell vs Rent Out Your UK Home When Moving Abroad

Selling soon after you leave usually means little or no UK Capital Gains Tax thanks to Private Residence Relief, while letting keeps you in the UK tax system every year and slowly erodes that relief. Here is the full 2026/27 comparison.

6 min read Reviewed July 2026

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Guide

Leave Your UK Pension vs QROPS Transfer: 2026/27 Compared

Transferring a UK pension to a QROPS now risks a 25% Overseas Transfer Charge, while keeping it in the UK and drawing it under treaty relief is usually cheaper and simpler. This guide compares both routes for 2026/27, including the April 2027 inheritance tax change.

8 min read Reviewed July 2026

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Guide

Spain's Beckham Law vs Portugal's IFICI for UK Leavers

Spain's Beckham Law caps tax on employment income at 24% for up to six years; Portugal's IFICI offers a 20% rate for ten years but only for listed professions. Neither helps retirees.

6 min read Reviewed July 2026

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Guide

Sole Trader vs Limited Company as a Non-UK Resident

Leaving the UK flips the usual sole trader vs limited company maths: the non-resident sole trader often escapes UK tax on trading profits entirely, while a UK company keeps paying Corporation Tax wherever you live.

8 min read Reviewed July 2026

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