Leaving the UK? Get your tax right before you go.

Once you are non-resident, the UK generally stops taxing your overseas income and gains. UK rental income, gains on UK property and some UK pension income stay taxable here. Your departure year is taxed in full unless split year treatment applies, and returning within five years can bring some gains back into charge. Inheritance tax can apply for years after you leave.

There is no single safe number. If you were UK resident in any of the previous three tax years, fewer than 16 days is automatically non-resident. Above that, it depends on your UK ties. With four ties, 16 days or more makes you resident. With one tie, you can spend up to 120 days. Days are counted at midnight.

Only if you fit one of the three leaving cases: starting full-time work overseas, being the partner of someone who does, or ceasing to have any home in the UK. Each needs you to be UK resident in the year before and non-resident in the year after. Under the home case, for example, you must spend fewer than 16 days in the UK after leaving and, within 6 months, become tax resident or have your only home in one country.

File a P85 when you leave the UK to live abroad permanently or to work full-time overseas for at least a full tax year, and you do not normally file Self Assessment. If you are not yet abroad, the form must be printed and posted. If you will file a Self Assessment return for the year you leave, report your departure on the residence pages instead.

Yes, on certain UK income and gains. Non-residents pay UK tax on UK rental income, gains on UK land and property, and UK pensions where the treaty allows. Non-residents must report UK property disposals within 60 days, even with no tax to pay. You can usually claim a personal allowance if you are a British or EEA citizen, have worked for the UK government in the year, or your treaty allows it.

Yes. UK rental income stays taxable when you are non-resident. Under the Non-Resident Landlord Scheme your letting agent, or your tenant if the rent is over £100 a week, deducts basic rate tax before paying you. You can apply to HMRC on form NRL1i to receive the rent with no tax deducted, but you still declare the income on a Self Assessment return each year.

Yes. A non-resident must report the sale of UK property or land to HMRC within 60 days of completion, using the Capital Gains Tax on UK property account, and pay any tax due by the same date. This applies even if there is no tax to pay or you made a loss. Late reporting or late payment can bring interest and a penalty, so we start on the calculation before completion.

It can be. GOV.UK says you pay UK tax on your pension if you receive it from a UK provider or you are UK resident. If the country you move to has a double taxation agreement with the UK, the treaty decides where the pension is taxed, so you may not have to pay twice. Tell HMRC when you move, and check the treaty before you start drawing the pension.

You can keep your ISA open and it keeps its UK tax relief. While non-resident you can keep the ISA but cannot pay anything new into it. The exception is Crown employees serving overseas, and their spouses or civil partners. You should tell your ISA provider when you stop being UK resident. If you return, you can start paying in again.

If you were UK resident in at least 4 of the 7 tax years before you left and your time abroad lasts 5 years or less, the temporary non-residence rules can tax certain income and gains from that period in the year you return. These include capital gains, distributions from closely controlled companies, chargeable event gains and certain pension payments. We look at timing before you sell shares or a business after leaving.

Possibly, for several years. If you are a long-term UK resident, meaning resident for at least 10 of the previous 20 tax years, your worldwide estate stays within UK inheritance tax for between 3 and 10 tax years after you leave. Ten to 13 years of UK residence gives a 3-year tail, 14 years gives 4 years and 15 years gives 5, up to a maximum of 10.

From 6 April 2026 you can only pay Class 3 voluntary contributions for time abroad, and only if you previously lived in the UK for 10 years in a row or paid 10 years of qualifying contributions. Class 2 can no longer be paid for periods abroad. Some people who applied under the old three-year rule before 6 April 2026 can continue under transitional rules.