Self Assessment Tax Returns
HNW & Non-Resident
Self Assessment Tax Returns
clarity for high-net-worth individuals and corporate entities, ensuring compliance and optimizing
your position under the latest legislative changes.
A Self Assessment Return Is the Easy Part. Getting the Position Right Isn’t
For most people, filing a Self Assessment return is a once-a-year admin task. For high-net-worth individuals and non-UK residents with ties to the UK, it’s where every other decision in your financial life — where you’re resident, where your income actually arises, what you’ve remitted, what you’re exposed to on death — gets tested against HMRC’s rules and put in writing.
Since April 2025, those rules changed completely. If your adviser is still thinking in terms of the old non-dom regime, your return is being built on rules that no longer exist.
Why This Matters More Than It Used To
The remittance basis — the mechanism non-domiciled residents relied on for over a century — no longer exists. In its place is a four-year Foreign Income and Gains (FIG) regime, available to qualifying new UK residents, which must be actively claimed on your Self Assessment return each year it applies. Miss the claim, or misjudge eligibility, and foreign income and gains that could have been exempt become fully taxable.
For those who used the remittance basis before April 2025, a capital gains rebasing election and a Temporary Repatriation Facility offer a limited window to deal with historic offshore funds at reduced rates — currently 12%, rising to 15% from 2027/28, before reverting to standard rates. And Inheritance Tax now follows UK residence history rather than domicile, meaning long-term UK residents can carry an IHT exposure on worldwide assets even after they’ve left the country.
None of this is optional detail. It is the difference between a return that’s technically filed and a position that’s actually right.
Specialist Self Assessment Services We Provide
FIG Regime Eligibility & Annual Claims
FIG regime eligibility review and annual claims for qualifying new UK residents
Statutory Residence Test Analysis
Statutory Residence Test analysis — day-count evidence, ties tests, and split-year treatment for clients arriving in or leaving the UK mid-year
Remittance-Basis & Rebasing Review
Review of historic remittance-basis positions and capital gains rebasing elections for pre-2025 non-doms
Temporary Repatriation Facility Planning
Temporary Repatriation Facility planning — deciding what to bring onshore, and when, while reduced rates still apply
Non-Resident Landlord Reporting
Non-resident landlord and UK property income reporting for clients based overseas
Offshore Trust & Structure Reporting
Offshore trust, company, and structure reporting obligations
Capital Gains on UK & Offshore Assets
Capital gains on UK and offshore assets, including complex investment income and carried interest
Voluntary Disclosure to HMRC
Correcting historic positions through voluntary disclosure to HMRC, where prior filings need to be put right
Built for Clients Who Split Their Life Across Jurisdictions
Many of our clients don’t live in one place, and their tax position shouldn’t be handled as if they do. Through our Dubai practice, licensed since 2016, and our ADGM licence in Abu Dhabi, established in 2026, we coordinate the UK side of your affairs alongside your UAE position as a single relationship, not a UK adviser and a separate overseas one who never speak to each other
In practice, that means one team tracking your day counts and travel patterns for the statutory residence test, one team reconciling what has and hasn’t been remitted, and one team managing the calendar across both sets of filing deadlines — whether you’re based in London, Dubai, Abu Dhabi, or moving between all three.
A Digital, Discreet Client Experience — Wherever You Are
We know our clients don’t always have time to sit in an office, and often aren’t in the UK when a deadline falls. Our process is built around that:
- A secure client portal for uploading and reviewing tax documents from anywhere, on any device, in any time zone
- A guided digital questionnaire that replaces long email chains — you complete it once, and your answers feed directly into your return
- Direct, encrypted data exchange with HMRC’s own systems to pull through figures already on file, cutting down on manual re-keying and the errors that come with it
- Electronic signature for reviewing and authorising your return remotely, without needing to be in the UK or in person
- Real-time visibility of exactly where your return stands, so you’re never left chasing an update by email
- Digital identity verification and compliance checks completed as part of onboarding, so getting started doesn’t require an in-person visit
For the Technical Cases Other Practices Turn Away
Alongside standard filing, we take on the Self Assessment matters that don’t fit a template — layered offshore structures, multi-year HMRC enquiries running alongside a current return, remittance histories built up over fifteen years under the old rules, or positions that need correcting through voluntary disclosure before they can be filed with confidence. This is deliberately not a high-volume compliance service; it’s built for the cases that need someone senior to actually sit with the detail.
Who This Is For
- High-net-worth individuals with a mix of UK and offshore income, gains, or structures
- Non-UK residents with UK rental property, UK investments, or historic UK ties still generating a filing obligation
- Individuals newly arrived in the UK from the UAE or elsewhere who may qualify for the FIG regime
- Long-term UK residents affected by the end of the remittance basis and the move to worldwide taxation
- Clients relocating or dividing their time between London, Dubai, and Abu Dhabi
Why Silver Stone Partners
Partner-led, not delegated
Technical, judgement-heavy work like FIG eligibility and SRT analysis is handled by the people who understand it, not passed down a trainee chain
Genuine cross-border presence
Licensed in Dubai since 2016 and in ADGM, Abu Dhabi since 2026, not an outsourced referral dressed up as “international reach”
Current on the post-2025 rules
Our advice reflects the FIG regime, the residence-based IHT system, and the Temporary Repatriation Facility as they now stand, not legacy non-dom thinking
Discreet and fully digital
Built for clients who need this handled properly without needing to be in the UK to do it
Proportionate fees
The technical depth of a top-tier private client team, without top-tier family-office pricing
Frequently Asked Questions
Often yes, particularly if you have UK rental income, UK investments, or capital gains on UK assets, or if you left partway through the tax year and need split-year treatment applied correctly. Non-residence doesn’t automatically end your filing obligation — we’ll confirm your specific position rather than assume.
The Foreign Income and Gains regime is a four-year exemption for qualifying new UK residents, available to those who haven’t been UK tax resident in the previous ten consecutive years. It must be claimed on your Self Assessment return for each year it applies, and the four-year clock starts from your first year of UK residence — it doesn’t pause if you leave and come back. We’ll assess your specific timeline and file the claim correctly.
You may be able to rebase foreign assets to their April 2017 value and use the Temporary Repatriation Facility to bring pre-2025 income and gains onshore at a reduced rate — currently 12%, rising to 15% from 2027/28. Getting the order and timing of this right matters, since the reduced rates are time-limited.
That depends on the outcome of the UK statutory residence test — day counts, ties to the UK, and where your “centre of life” sits all factor in. This is exactly the kind of cross-border position we coordinate through our UK and Dubai teams together, rather than assessing the UK side in isolation.
Yes. We regularly manage current-year filing alongside a live enquiry or a voluntary disclosure covering earlier years, and we make sure the two are consistent with each other rather than handled as separate problems.
Get Your Position Right Under The New Rules
The landscape is shifting. Ensure your self-assessment and strategic positioning are managed by experts who understand the nuances of the incoming regime.