Some of your clients are thinking about returning to the UK.
For many, it’s not a decision they planned to make this year. Regional uncertainty has a way of forcing conversations that weren’t on the agenda. And for internationally mobile families who’ve built their lives in the Gulf, the question of what a return would actually look like – financially, practically, structurally – is one they may not have clear answers to.
As their adviser, you’re probably already fielding these conversations. This piece is for you.
What makes this moment different
Most planning guidance around returning to the UK assumes a considered, well-timed decision made 12 to 18 months in advance. That’s not always what’s happening at the moment. Some families are weighing a return with no fixed timeline. Others are moving more quickly than they’d like. A few have already left.
The financial implications are the same regardless of how the decision is made – but the urgency, and the risk of missing important windows, is considerably higher when the move is driven by circumstance rather than choice.
The key thing your clients need to understand is that many of the most important planning decisions can’t be made retrospectively. Once UK residency is established, certain options close. The window before a return is where the real work happens – and for clients whose timeline is compressed or uncertain, the time to start is now, not when a date is confirmed.
The areas that need attention
The UK tax landscape has changed materially over the past two years. The non-dom regime is gone. CGT rates have risen. Pension inheritance tax rules are changing in 2027. The new Foreign Income and Gains regime offers a four-year window of relief – but only for those who haven’t been UK resident in the previous ten years, and only if the planning is done in advance.
For clients who may be returning to the UK on an uncertain timeline, the conversations worth having right now include:
Whether there are assets, investments, or gains that should be reviewed before residency is established. The Statutory Residence Test applies regardless of intention – and some clients will trigger it sooner than they expect.
How their pension is structured, and whether the 2027 IHT changes require action before they return. This is one of the highest-value conversations in pre-return planning and one of the most time-sensitive.
Whether offshore structures that served them well in the Gulf will remain efficient once they’re UK taxpayers. Most won’t, without review.
Whether there are National Insurance gaps worth addressing, particularly before April 2026, when the cheaper Class 2 contribution option closes permanently.
And practically: what their first year in the UK will actually cost, how they’ll manage the currency transition, and whether their liquidity position accounts for the fact that property, school fees, and relocation costs can all land at once.
A resource worth sharing
We’ve put together a comprehensive guide that covers all of this in full — the residency rules, CGT and IHT planning, pension strategy, National Insurance, budget changes, and the most common first-year mistakes we see families make.
It’s written for clients and designed to be shared. If you have clients who are facing a return to the UK, planned or otherwise, it’s worth putting in front of them.
Read the full guide here: Returning to the UK in 2026 — Your Complete Financial Guide
The earlier these conversations start, the more options remain open. For clients whose return is uncertain, that’s precisely why they’re worth having now.
Sam Instone is CEO of AES International, the only CEFEX-certified fiduciary firm across the Middle East, Asia, and Africa.
Capital at risk. Any examples used are for illustrative purposes only, and you may get less back than the figures shown. Any financial promotions are intended for information purposes only and do not constitute an offer to invest or provide personal financial advice or tax advice. We do not take any responsibility for third-party websites and content linked to from this channel. Issued on behalf of AES Middle East Insurance Broker LLC, registered with the Ministry of the Economy, licence 571368, commercial registration 75162, regulated by the UAE Central Bank, licence no. 189. This material is intended for Retail Clients within the UAE.
