I am a UK citizen currently living in Australia for the last 15 years. I also have Australian citizenship. I am looking at returning to live in the UK in 2023. I am able to access my Australian Superannuation tax free on 7 July 2023 and intend at that time to cash out my superannuation into my Australian bank account prior to transferring it to a UK bank account. I understand that if I return to the UK after transferring my superannuation to my Australian bank account there would be no UK tax implication. Am I able to return to the UK earlier than 7 July 2023 without any UK tax implication so that I can but a house etc.