Preparation resource. Editorial review: November 3, 2026. This guide helps organize records and questions; it does not determine your tax position. Use the agency instructions for the relevant year and obtain advice for your circumstances.
Records to organize
Prepare the records that relate to your situation and keep the original supporting statements. Use the same filing year or clearly labelled periods so the reviewer can follow the history.
- Travel, home and family-ties timeline
- Income and tax records spanning the move
- Property cost, arrival-value and investment histories
How to use these records
Prepare one arrival timeline covering immigration, housing, family ties, work and travel. Each country's tax-residency rules must be considered separately. Retain values and acquisition records for assets around the move rather than assuming every asset has one universal opening cost.
The question to resolve before filing
When does each country's relevant tax status change, and which disclosures or elections need review?
Start with the facts you can support. Identify missing statements, corrections and earlier filings instead of filling a gap with an estimate that has not been discussed. Tell the team which countries, tax years and agencies are involved so the engagement can cover the right work.
A mistake to avoid
Do not assume immigration permission and tax residency begin on the same day for every purpose.
A clear handoff to your preparer
- Label the evidence. Keep each record with its relevant year, account or activity.
- List open questions. Share missing information and anything that differs from the prior return.
- Confirm the scope. Ask which returns, disclosures and follow-up work are included before preparation begins.
Do not enter identity numbers, account numbers, verification codes or tax-document copies in a public enquiry. Use your private client portal for requested records after onboarding.
Official starting points
Use the current agency guidance and the instructions for the applicable filing year. A source link is not confirmation that a particular rule, election or claim applies to your circumstances.