If you are a UK domicile but now live abroad as a foreign tax resident (without falling into the 'ordinarily resident' or 'habitually resident' categories), you can potentially bring funds to Britain without worrying about tax. However, if you relocate to the UK permanently, all of your income and gains worldwide are subject to British taxes. Likewise, if you lived abroad for five years or less, you are treated as a temporary non-resident and must declare and pay taxes on any gains during your absence through the Capital Gains tax system.