Coming to the UK

1. [Foreign income & gains regime](https://library.croneri.co.uk/WKID-202506061116220108-25642341)

1.1. 'Qualifying new residents'

1.1.1. Foreign income claim

1.1.2. Foreign employment claim

1.1.3. Foreign gain claim

2. [Tax planning in the year (or part-year) before resident?](https://library.croneri.co.uk/po-heading-id_FynelrABtUi_Z2dBvyE8Iw)

2.1. Accelerate/defer income and/or gains

2.2. Ring fence pre-residence and post-residence income and gains

2.3. Main residence election

2.4. Ascertain long-term UK residence status

3. [Short term business visitor](https://library.croneri.co.uk/po-heading-id_amlz_XHtBkCGNG-iJnU1eQ)

3.1. PAYE relaxation

4. [Not resident in the tax year (under general SRT rules)?](https://library.croneri.co.uk/po-heading-id_5woTdEID20u9CFmuSBXNag)

4.1. Consider UK residence test in following tax year

5. [Resident for the full tax year (under general SRT rules)?](https://library.croneri.co.uk/po-heading-id_5woTdEID20u9CFmuSBXNag)

5.1. ['Split year' rules override?](https://library.croneri.co.uk/po-heading-id_DRfqnMFkHUSbAHjpSMnfsA)

5.1.1. Starting to have UK home only

5.1.2. Starting full time work in the UK

5.1.3. Ceasing full time work overseas

5.1.4. Partner of someone ceasing full time work overseas

5.1.5. Starting to have a home in the UK