How to Prepare for a Tax Adviser’s Review Before You Leave

The first call with a cross-border tax adviser can easily turn into a tour of your life. You mention a departure date, remember a rental property, then realise a buyer might make an offer for your shares. By the time the meeting ends, both of you know more, but the adviser still needs documents and you still need to know which decision can safely go ahead. A short brief lets the meeting begin with the choices that matter and gives both sides time to verify the facts.

Imagine a founder expecting to move in September with her partner following in January. She will keep a UK flat for the first six months and may receive an offer for the business. She needs advice on whether the sequence changes the tax and reporting position, and on which facts could alter the answer. Her brief should say exactly that before it describes what has happened over the previous decade.

Start with a page of decisions

Write down what is fixed, what is estimated and what you can still change. Give the date by which you need to decide each item. If the landlord needs an answer on Friday or the board is due to approve a distribution next month, say so. This lets the adviser prioritise work and tell you which points need local advice before you sign.

1. Describe the move. Give the intended destination, where you and your family plan to live, how long you expect to stay and which arrangements depend on a permit, employer or transaction.
2. List the decisions. These might include taking on a new job, retaining a UK home, accepting an offer, letting a property or changing how you draw money from a company. Put the largest or least reversible decision first.
3. Set the alternatives. Give realistic dates and choices. An adviser can compare a September move with a January move, or a sale before the move with one afterwards, if you say what actually changes in each case.
4. Describe what you need back. Ask for written advice with assumptions, outcomes by country and dates. Say whether you also need help preparing forms, arranging payroll or asking a destination adviser for a second opinion.

Before the appointment, send a summary of the questions you want covered and ask whether the firm can advise on them. Confirm which country and type of tax the engagement covers, and check who is responsible for advice on employment, estate planning or the company. The scope matters because a move can draw in several specialists. An adviser who sees the list early can flag the work they need to refer and help you avoid a gap between two separate appointments.

Give the adviser the supporting facts

For residence, bring a day-by-day travel and work record for the move year and a summary for previous years. Include available homes, when you occupy them and where close family members live. HMRC’s Statutory Residence Test can depend on prior residence, days, work and connections. Flag missing records rather than estimating confidently. A ticket purchase shows an intended trip, so add the actual travel dates where they differ.

Build an income and asset schedule. Each entry should show the owner, where the income or asset arises, expected timing and the documents available. Joint ownership, shares held through another entity and trusts may require separate review. Give the adviser a summary first and arrange a secure way to send the records they ask for. An ordinary email that forwards months of bank and tax correspondence can make it harder to identify what matters and harder to control who has access.

• Income and pay. Include recent payslips, employment and director agreements, bonus terms, pensions, dividends and rental income. List anything due after departure that relates to earlier work or ownership.
• Investments and property. Record acquisition dates, original cost where available, ownership and plans to sell or transfer. Add current estimates and identify where professional valuations may be needed.
• Business holdings. Include the company structure, share rights, ownership changes, locations of directors and staff, and any forecast sale, reorganisation or distribution. Give the adviser both current and proposed operating arrangements.
• Past filings and decisions. Bring recent returns, HMRC correspondence and any advice or treaty claims relevant to your residence or assets. Explain what changed since earlier advice was written.

Give the same core brief to the UK and destination advisers. Ask each to state the facts they are assuming and the issues that need the other country’s input. For example, a UK adviser can explain the UK residence analysis and identify a treaty question. The destination adviser can confirm when the local system regards you as resident and how it treats the income in question. If you use separate firms, decide who will bring those conclusions together.

Ask for advice on the year after the move

Build a filing and payment calendar covering the year of departure and the next complete tax year. HMRC’s departure guidance distinguishes between people who usually complete Self Assessment and people who do not, and it describes further circumstances for employees continuing with a UK employer. Ask which notification or return applies to you, who will submit it, which software or paper process is needed and what income or gains will still require UK reporting. Establish separately what the destination requires.

Ask how the analysis would change if you returned earlier than planned. The UK’s temporary non-residence rules can affect certain income and gains when a person comes back after an absence that meets the relevant conditions. Inheritance Tax uses a separate long-term residence framework and exposure on overseas assets may continue after departure. If you are considering a gift, trust change or major sale, list it explicitly so the relevant adviser can address it. A review of salary and ordinary income does not cover every asset or event by default.

Turn the meeting into a usable record

At the end of the review, ask the adviser to separate confirmed conclusions, missing information and future actions. A conclusion might depend on the date a lease becomes available, who can use a UK home or what kind of contract a buyer proposes. Put that assumption next to the decision it affects. If the adviser cannot resolve a point until another firm has considered it, name the person who will make the introduction and give both advisers the relevant question in writing.

Make a short list of events that trigger another call. Common examples are an offer for your shares, an extended UK visit, a new employer, a change in where your partner lives or a delay getting a permit. You can also agree a planned check a month after arrival. Compare the actual dates with the brief and confirm that the expected payroll, cash reserve and filing arrangements still fit.

For the founder moving in September, the finished brief might show that the flat, her partner’s later move and a possible sale need separate answers. She can ask the adviser to identify which documents are missing, which decisions can be made now and when the next decision is due. That is the practical value of preparing the brief. It turns a wide discussion into a set of dated choices with an owner for each one.