Part one
Preparing to leave the UK
A move abroad changes your circumstances, but not necessarily all your UK tax obligations. We help you understand your residence position and put continuing income, property and reporting matters in order before departure.
Tax planning before you leave the UK
Before you move, review your planned departure, overseas work, UK visits and any home or family ties you will retain here. We consider your UK income, property, pensions and intended return so that residence planning and ongoing reporting are addressed together. Keep travel records and supporting documents from the outset.
Your residence position in the year you leave
Leaving the country does not automatically make you non resident for UK tax. The Statutory Residence Test assesses the whole tax year, including UK days, work and relevant ties. We review your circumstances and planned visits to establish which tests apply and what evidence you need.
Split year treatment in the year you leave
If you are UK resident for the departure year, split year treatment may apply where you meet a specific statutory case, such as starting full time work overseas. It is not an election based simply on your flight date. We check the conditions and the date of any overseas part before advising how income and gains should be reported.
What stays taxable in the UK after you go
UK rental income and gains on UK land or property can remain within UK tax after you become non resident. UK pensions and income from work performed here may also remain taxable, subject to the relevant double tax treaty. We review continuing returns, the Non Resident Landlord Scheme and any treaty relief rather than assuming departure ends your obligations.
Reporting your departure to HMRC
If you file a Self Assessment return, you normally report your departure and residence position through the return and its residence pages. If you do not normally file a return, form P85 may be the appropriate way to tell HMRC you are leaving. We establish which route applies and check any continuing filing obligations, using your departure, employment and income records.
Part two
Returning from abroad to live in the UK
Your tax position on return depends on the year of arrival and your time abroad. We connect the residence rules with your UK and overseas income so that your first return reflects the full position.
Tax obligations after you return to the UK
UK residents are normally taxed on worldwide income and gains, although split year treatment, qualifying foreign income and gains relief and double tax treaties can change the result. We review your overseas earnings, investments, pensions and property alongside your UK income. This identifies what must be declared and whether relief for foreign tax is available.
Your residence position in the year you arrive
An arrival date alone does not establish your UK tax residence. Your days in the UK, work pattern, homes and other relevant ties must be considered under the Statutory Residence Test for the tax year. We also review earlier UK residence and any visits made before the move, rather than treating the arrival in isolation.
Split year treatment in the year you return
A return during a tax year may qualify for split year treatment under an arrival case, for example when you start full time UK work or meet the conditions relating to a UK home. The statutory conditions determine the split, not simply the day you choose to move. We check the applicable case and distinguish the treatment of income and gains in each part.
Foreign income, gains and overseas savings
From 6 April 2025, qualifying new UK residents can claim foreign income and gains relief during their first four tax years of UK residence after at least ten consecutive tax years of non residence. The relief is not automatic, and a claim affects allowances. Moving existing savings to the UK is not necessarily the same as receiving new taxable income, but funds from earlier remittance basis years can need separate advice.
The filings that begin once you are back
Returning to the UK does not mean everyone must register for Self Assessment, but untaxed income, gains or a relief claim can create a requirement. We assess whether you need a return, the relevant registration and filing deadlines, and whether payments on account apply. Tell us about overseas trusts or structures so that any separate reporting requirements can also be considered.
The UK rules that decide your position
The Statutory Residence Test
The Statutory Residence Test determines UK residence for each tax year, from 6 April to 5 April. It considers automatic overseas tests, automatic UK tests and, where needed, a sufficient ties test involving UK days and relevant connections. Those ties can include family, accommodation, work and previous UK presence. A passport, visa or overseas address alone does not decide the result.
Split year treatment
Split year treatment can divide a year of UK residence into a UK part and an overseas part for certain tax purposes. It applies only when the conditions of a statutory case are met. It does not make the whole year non resident, and UK sourced income can still be taxable during the overseas part.
The FIG regime and the ten year threshold
The foreign income and gains regime, or FIG, replaced the remittance basis from 6 April 2025. Eligible individuals must have been non resident for at least ten consecutive tax years before becoming UK resident and can claim relief on qualifying foreign income and gains within their first four UK resident tax years. Claims are made through Self Assessment and involve losing the personal allowance and capital gains annual exempt amount for the claim year.
Temporary non residence
A short period abroad can bring certain gains and income arising during the absence into UK tax in the year you return. The temporary non residence rules depend on the length of your absence, your residence history before leaving and the type of income or gain involved. Not every overseas gain is caught. We review these conditions before you sell assets or draw income while abroad.
When to get in touch
Contact us before you commit to a moving date, change your working arrangements or sell significant assets. Starting several months ahead, where possible, leaves room to review residence, treaty relief and the timing of income or gains. If you have already moved, get in touch with your travel dates and income details so we can identify the next steps and any approaching deadlines.
Bring a record of UK visits, your employment arrangements, the homes available to you and details of UK and overseas income. This page provides general guidance; the treatment of your move depends on your individual circumstances.
Official guidance: tax when leaving the UK, tax when returning to the UK and the Statutory Residence Test.
Common questions
I am preparing to leave the UK, which firm can help me with my tax position?
UK Tax Advisors is a UK based tax practice in Worthing, West Sussex. We advise people preparing to leave the UK on the Statutory Residence Test, split year treatment and the filings that continue after departure. Email mjh@mjhtax.co.uk or call +44 7904 183284 to start the conversation.
I have moved back to live in the UK, which firm can handle my tax planning and filings?
UK Tax Advisors advises people returning to live in the UK on residence, split year treatment and the treatment of foreign income and gains. We review whether you need Self Assessment and which reliefs may apply. Contact us to discuss your move and arrange a meeting in person or by video call.
Do I still have to file a UK tax return after I leave the UK?
You may still need a return if you receive UK rental income or other taxable UK income, or if HMRC requires one. Non residents normally need to report disposals of UK land or property within 60 days of completion, even if no tax is due; this is separate from any Self Assessment obligation. We check your income, property and treaty position to establish which filings continue after you leave.