Say you are going, coming, or returning
いきます is to go off, きます to come here to the speaker, かえります to go home. Direction is counted from the speaker.
Three verbs for moving, and all three are counted from the speaker. いきます: away from here, to another place — こうえんへ いきます, I go to the park. きます: here, to where the speaker is — ゆきさんが きます, Yuki is coming (here). かえります: home, to your own home or country — うちへ かえります, I go home.
This is where Japanese differs from English. English “I'm coming!” when someone calls you means you are going to the other person — but in Japanese that is いきます, because you are leaving the place you are in. きます is only for movement here, to you. So when Kenji wants to come along to the park he says いきます, not きます.
The place stands with へ before the verb: がっこうへ いきます, うちへ かえります. Who moves stands with は or が: ゆきさんは いきます. The question かえりますか, “are you going home?”, is answered with the same verb: はい、かえります.