UK tax does not stop applying when you leave the UK. For most British expats in Singapore it continues to shape investments, property income, pension strategy, and inheritance — and the post-April 2025 reforms have changed enough of the framework that earlier assumptions deserve a fresh look.
Obsidian leads the cross-border financial planning; our partnered UK tax advisers handle the annual returns, elections, and technical compliance. This page sets out the areas of UK tax we cover and how that partnership works.
Your UK tax position hinges on your UK residence status, tested year by year, determined by the Statutory Residence Test. Most British expats in Singapore are clearly non-resident once settled, but UK days, accommodation, and family ties complicate the picture for frequent travellers. Getting the residence position right is the foundation for everything that follows.
UK property you let remains within UK income tax regardless of where you live. The Non-Resident Landlord Scheme governs how the rent is handled, and capital gains on UK residential property remain in UK CGT scope even for non-residents. Most British expat landlords need an annual UK Self-Assessment return.
While you are non-resident, gains on most UK assets — including UK-listed shares and other UK securities — sit outside UK CGT scope. The main exception is UK property: UK residential property has been within UK CGT since April 2015, and UK commercial property (and disposals of UK property-rich entities) since April 2019. Temporary non-residence rules can pull certain gains back into UK scope if you return to the UK within five complete tax years of departure — though for long-term British expats in Singapore, this is rarely a live issue.
From 6 April 2025, UK inheritance tax is determined by residence rather than domicile. If you have been UK-resident for at least 10 of the previous 20 tax years, your worldwide estate is in scope at 40% above the nil-rate band. The full framework, including the tail period after departure, sits on our dedicated page at /uk-inheritance-tax-british-expats-singapore.
Most UK pensions become subject to UK inheritance tax from April 2027. For Non-Long-Term Residents with substantial UK pension provisions, this materially changes the case for drawdown timing, beneficiary nominations, and whether to crystallise and reinvest pension funds outside the wrapper.
The FIG regime gives new UK arrivals who have not been UK-resident in the previous 10 tax years a four-year window during which foreign income and gains can be received free of UK tax. For British expats returning from a long Singapore stint, FIG is often the single most valuable piece of pre-return planning. See /returning-to-uk-from-singapore for the full picture.
Obsidian leads the planning. The annual filings, FIG elections, non-resident landlord returns, and capital-gains reporting that surround a complex expat tax life are handled by licensed UK tax advisers who specialise in non-resident British clients and already prepare returns for a significant number of Obsidian clients.
For most clients this means the planning and the filings remain joined up through the year — rather than the planning being delivered in isolation and the technical compliance scrambled together separately.
Obsidian Financial Planning is a trading name of Sam Barrie, who is an Appointed Representative of Synergy Financial Advisers Ltd (UEN 201217738K), licensed by the Monetary Authority of Singapore. The information on this page is general in nature, reflects rules and HMRC guidance current at the time of publication, and does not constitute financial, tax, or legal advice. UK tax law in this area continues to evolve and personal circumstances vary; you should not act on any of the above without taking specific advice on your situation. Tax treatment depends on individual circumstances and may be subject to change.
