Moving to Singapore from the UK
UK non-dom and inheritance tax rules changed materially from April 2025. Here is how the Singapore family office and residency routes apply, and what is specific to moving from the UK now.
Why now: the UK side changed in 2025
Two changes to UK rules took effect on 6 April 2025 and are the direct reason more UK-based families are looking at Singapore. First, the old remittance basis for non-domiciled residents, which let a long-term UK resident pay an annual charge of £30,000 (7 or more years resident) or £60,000 (12 or more years resident) to keep foreign income and gains outside UK tax, was withdrawn and replaced by a new 4-year Foreign Income and Gains (FIG) regime with a shorter runway.
Second, UK inheritance tax moved from a domicile-based test to a residence-based one. Under the new rules, anyone classed as a UK "long-term resident", broadly, resident for 10 of the previous 20 tax years, has their worldwide assets, not just UK ones, inside the scope of UK inheritance tax. Leaving the UK does not end this immediately: a "tail" of three to ten years applies after departure, longer the longer you were resident, before non-UK assets fall outside UK inheritance tax again.
Neither change is Singapore-specific, but together they are why UK-based families with significant wealth are now looking at where else to hold and structure it, and Singapore's tax treatment of a family office fund, no capital gains tax, no estate duty, no wealth tax on qualifying structures, is one of the clearer alternatives.
Why Singapore
For UK families, Singapore offers a common-law legal system, English as the working language, a deep private banking and fund-administration base, and the tax treatment above. It has become a natural second base for UK wealth looking to diversify away from a single-jurisdiction tax exposure.
What is specific to moving from the UK
The Singapore-side structure, the 13O or 13U family office and the GIP residency route, is the same as for any nationality. What is specific to the UK is the exit side: the UK long-term-resident tail on inheritance tax means the sequencing of when you become UK non-resident, and how long you have already been resident, changes how quickly UK exposure actually falls away. Getting that sequencing wrong is expensive and hard to undo, and it is exactly the kind of cross-border planning that needs a specialist who understands both the UK exit rules and the Singapore entry rules, not one or the other.
The routes
See the family office setup guide for the 13O and 13U schemes, and the Global Investor Programme guide for the residency route. The GIP family office option requires establishing a Singapore single family office with at least S$200 million in assets under management, with at least S$50 million transferred into Singapore and deployed into approved investment categories; a successful applicant's spouse and unmarried children under 21 are included in the Permanent Residency grant.
Frequently asked questions
Can a UK family set up a family office in Singapore?
Yes. The same routes apply as for any nationality: a family office under the 13O or 13U tax scheme, and the Global Investor Programme (GIP) for permanent residency. What is specific to the UK is the home-side position since April 2025, when the UK moved from a domicile-based to a residence-based tax system, and that needs a specialist on both sides.
Does leaving the UK immediately end UK inheritance tax exposure?
No. Under the rules effective 6 April 2025, once you are classed as a UK long-term resident, worldwide assets stay inside the scope of UK inheritance tax for a tail period after you leave, three to ten years depending on how long you were UK-resident. This timing has to be planned for, not assumed away, and is one reason the sequencing of a Singapore move matters.
Planning a move from the UK?
We match you with an independent specialist who understands both the UK exit position and Singapore family office setup.
Get matchedSources
UK rules: HMRC/GOV.UK guidance on the Foreign Income and Gains regime and the remittance basis it replaced (gov.uk/tax-foreign-income/non-domiciled-residents, fetched July 2026), and GOV.UK guidance on the long-term UK resident test for inheritance tax (gov.uk/guidance/inheritance-tax-if-youre-a-long-term-uk-resident, fetched July 2026), both effective 6 April 2025. Singapore GIP family office figures are drawn from the Singapore Economic Development Board's Global Investor Programme factsheet (edb.gov.sg, updated 5 May 2025, fetched July 2026). This page is general information, not financial, tax, legal or immigration advice; UK tax positions in particular are individual and need a UK-qualified adviser alongside a Singapore specialist.