Tax Advice When Leaving The UK

Professional UK tax support for expats planning to leave the UK

Step-by-step checklist

Your tax advice when leaving the UK checklist

1

Confirm your UK tax residence status


We advise on the steps required to become UK tax non-resident under the Statutory Residence Test which is essential tax advice when leaving the UK. 

2

Review your UK taxable income after leaving


We identify which sources of income remain taxable in the UK after your departure (e.g. rental income, employment income, pensions etc.).

3

Notify HMRC of your departure


We will help you submit Form P85 or include the correct information on your Self-Assessment Tax Return. 

4

File outstanding UK tax returns


We ensure all required returns are completed accurately and on time. 

5

Check for UK tax refunds


Leaving the UK part way through a year may result in a refund – we calculate it and claim it where applicable.

6

Deregister from UK self-assessment


If you are no longer required to file UK tax returns, we help you deregister with HMRC. 

Why Choose Us For Tax Advice When Leaving The UK

We have supported clients with tax advice when leaving the UK and heading to destinations across the globe. We provide the steps necessary to break UK tax residence and exit the UK tax system.

We support you with reclaiming overpaid UK tax while remaining fully compliant and completing all steps required.

Expat Tax Solutions is known for clear, professional advice and responsiveness – clients highlight helpful, thorough and friendly service in independent reviews. Clients praise clarity of explanations, professionalism and supportive communication throughout the process. 

Tax Advice When Leaving The UK

Our Process


1

Introductory Call


Schedule a no-obligation call with one of our tax experts.

2

Agree Scope and Fee


Agree the scope of services you require to achieve your UK tax goals. 

3

Client Onboarding


Complete our client onboarding process and sign an engagement letter. 

4

Receive Deliverables


Sit back while our experts prepare the required services for you. 

Frequently Asked Questions – Tax Advice When Leaving the UK

When leaving the UK, it’s important to get advice on your UK tax residency status, Capital Gains Tax, and income tax on ongoing UK-sourced income. It is essential to seek advice as soon as possible to break UK tax residence and minimise your UK tax exposure.

If you become UK tax non-resident, you may still need to pay UK tax on UK-sourced income, such as rental income, pensions, or dividends. However, certain UK rules and Double Taxation Agreements may mean you no longer pay any UK tax. If you become non-resident and have no ongoing UK-sourced income, you shouldn't expect to have to pay any UK tax.

Your UK tax residence status is determined by the Statutory Residence Test, which assesses your UK time, location of homes and family. We recommend that expert advice is obtained to determine your UK tax residence status and how many days you can spend in the UK.

You do not need to inform HMRC that you have left the UK. However, you will need to inform them of any ongoing UK taxable income or to claim a UK tax refund if you are entitled to one. This is done via Form P85 or a self-assessment tax return, and the optimal approach depends on your specific circumstances.

Non-residents pay Capital Gains Tax on disposals of UK property and land, and additional reporting requirements apply that differ from those for residents. You may also need to pay Capital Gains Tax on assets that you sell while non-resident if you return to the UK within five years.

If you move to a country that has a double tax treaty with the UK, you can usually claim relief to avoid being taxed twice on the same income. This is particularly relevant for individuals who remain UK tax resident; however, non-residents can also claim relief.

UK pension income is UK-sourced and therefore remains taxable in the UK after you leave. However, if you move to a country that has a double taxation agreement with the UK, it may be possible to exempt your pension income in one country to prevent double taxation.

Leaving the UK? Make sure your tax position is correct

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