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The TL;DR
You have made the decision. You know where you are going.
The last thing standing between you and a clean start is a small stack of UK admin that most people either skip or get wrong.
This edition covers the 5 things HMRC will not do for you, whether you are going for 6 months or for good. What to file, who to notify, and what to keep so your tax record is settled cleanly before you leave.
Do this once. Do it properly. Then you are free.
Covered in this article
1. 📍 Is this edition for you?
🎒 1 To 3 Months
Often no immediate HMRC action needed — but check your position
For an ordinary short trip, there is often no immediate need to file P85 or update your residency status. That said, UK residence is determined under the Statutory Residence Test, which looks at days spent in the UK, work patterns, home, and ties — not trip length alone.
What matters most at this stage:
Employer approval in writing
Travel insurance that covers your trip length
A record of your days in and out of the UK
Worth reading first: our earlier edition on working abroad for your UK employer covers the short-trip checklist in full.
💼 3 To 6 Months
Start getting organised
Many countries use 183 days as a common residence threshold, but local rules vary and some can apply earlier. This is not a universal safety net.
If you have stopped working for your UK employer, P85 or a Self Assessment update is likely relevant
Keep a clear record of every day spent in and out of the UK
Check your travel insurance still covers your length of stay
🧳 6 To 12 months
This edition is written for you
For most people leaving for this length of time, notifying HMRC through P85 or Self Assessment is the right step, particularly if you are due a tax refund from UK employment or want your residency position on record.
Split year treatment is likely to be relevant and your UK tax position needs to be settled before you go.
Work through this edition in full and complete the checklist before you leave.
📦 Over A Year Or A Permanent Move
Everything in this edition, plus professional advice
All the steps here apply to you. At this length you also need to consider:
Tax residency in your new country — likely to apply
UK State Pension entitlement and voluntary NI contributions
Pension planning and any employer payroll obligations.
Book a consultation with an expat tax adviser before you leave. The adviser section covers who to call.
💡Not sure which applies to you?
If you have not set a return date, treat yourself as the 6 to 12 month category and work through this edition in full. Getting your position on record before you leave is considerably easier than correcting it later.
2.📋 The 5 things HMRC won't do for you
HMRC will not follow up, remind you, or chase you on any of these. Most people don't find out they needed to act until months after they leave, when it costs considerably more to fix.
1. 📒 Start a travel log
HMRC counts any day you are in the UK at midnight as a "present" day for Statutory Residence Test purposes. If they ever query your status, your travel log is your primary evidence. Without it, you are reconstructing months of movements from bank statements and boarding passes — messy, expensive, and unconvincing.
Log these three things weekly, starting now:
Date and country at midnight
Approximate UK work hours if relevant
Any notable changes
What counts as a notable change? The SRT uses "ties" to determine your UK residence status when day counts alone are not conclusive. Anything that shows where your life is centred is worth recording. Examples include:
Starting or ending a UK job or contract
Signing, renewing or ending a UK lease or tenancy
Buying or selling UK property
Registering at an overseas address (rental agreement, utility bill, local registration)
Opening a bank account or joining a gym, club or GP abroad
A child starting school in another country
A partner or family member moving abroad with you
HMRC can use all of these as evidence of where your ties sit. If you are ever questioned, a contemporaneous log with supporting documents is far stronger than trying to reconstruct it later.
A simple spreadsheet works. The key is that it is consistent and contemporaneous. Starting from memory months later is not the same thing.
2. 📄 File your P85 or Self Assessment
HMRC will not update your residency status automatically. PAYE keeps deducting as if you are still a UK resident until you tell them otherwise. Which route you use depends on your situation — in some cases, both forms are required.
🏢 EMPLOYED AND PAID THROUGH PAYROLL (PAYE)
Form P85 is most likely your route
Notifies HMRC of your departure and processes any tax refund from UK employment
Already left? Apply online at gov.uk/p85
Not yet left? GOV.UK says you need to print and post the form
No P45 because you are continuing with a UK employer abroad? GOV.UK says you may still need to complete P85
Allow 6 to 12 weeks to process
💼 FREELANCE, CONTRACTOR OR COMPANY DIRECTOR
Use Self Assessment with SA109
Use the SA109 Residence pages to declare your departure date and split year position
SA109 does not appear automatically — add it yourself or ask your accountant
HMRC's own online service does not support SA109 — use commercial software, a professional, or file by post
Exception: if you are going to work full-time abroad for a UK-based employer for at least one full tax year, GOV.UK says you may need to complete P85 as well as file Self Assessment with SA109.
⚠️ Worth Knowing
The right approach depends on your specific situation. If you are unsure whether P85, SA109, or both apply to you, confirm with a tax adviser before filing.
3.🧾 Sort your National Insurance
Once you stop paying NI in the UK, your State Pension entitlement stops building. HMRC will not flag this or suggest you top it up.
From 6 April 2026, new overseas voluntary NI applications generally move to Class 3 only — at £17.75 per week for 2026/27
Limited exceptions apply: some people covered by a relevant social security agreement, and volunteer development workers, may still access Class 2
Transition rules also exist for existing arrangements — contact the HMRC NI team to confirm what applies to you
Each missing year costs you in retirement. Sort this before you leave, not after.
4.🤝 Check your double tax agreement
The UK has almost 130 tax treaties to prevent the same income being taxed twice. But relief is not automatic — you have to claim it. Two things to check before you go:
Does a treaty exist? HMRC publishes the full list at gov.uk/government/collections/tax-treaties. If your destination is not on it, any ongoing UK income may be taxed in both countries.
Do you have ongoing UK income? Rental income, dividends, pensions and investments keep paying after you leave. If so, this is essential. If you are leaving with no UK income continuing, it is lower priority.
5.✂️ Claim split year treatment
Most people leave mid tax year. The UK tax year runs 6 April to 5 April — if you leave in October, you have six months of income to account for. Where the statutory conditions are met, split year treatment divides the year into two parts:
6 April to your departure date. UK resident. Worldwide income taxable in the UK.
Departure date to 5 April. Non-resident. Only UK source income taxable.
This does not apply automatically — it depends on which statutory case under the SRT you meet. Check HMRC's RDR3 guidance, linked in resources below.
💡Worth Knowing
Earn £3,000 a month and leave in October? That is roughly £15,000 earned abroad before the April year end. Getting your split year position right means that income is assessed correctly rather than sitting in the wrong part of your tax record.
3. 📬 Everyone else to notify
HMRC is the priority. These organisations also need to know you have gone.
Student Loans Company
Mandatory if you have a loan. Overseas repayments use different income thresholds — do this before you leave or you risk overpaying or building debt without realising it.
Your employer and payroll team
Confirm your P45 has been issued and your payroll record is formally closed.
HMRC: your contact address
Update to your overseas address. Otherwise HMRC correspondence goes to your old UK address and you will not see it.
HMRC National Insurance team
See Thing 3 above. From April 2026, new overseas applications generally move to Class 3. Contact the NI team to confirm your options and current rates before you leave.
Banks and pension providers
Update your address and notify them of your change in residency status where required.
4. 🤝 Do you need expert help?
For a straightforward PAYE departure, the steps above are usually enough. It is worth speaking to a specialist if any of these apply to you:
Mixed income sources — employment plus freelance, dividends, or rental
You own property, investments or a company
Leaving for over a year, or permanently
Planning to return to the UK within a few years
Not sure whether split year treatment applies to your situation
We have split the options below by type so you can match the service to what you actually need.
💻 Digital Platforms - Do It Yourself With Guidance
Good fit for: People who want a done-for-you SA109 filing experience without paying for a full advisory firm.
What they do: Online tax return service (formerly TaxScouts) that handles UK expat returns including SA109 residency pages, filed by a UK-accredited accountant. Straightforward departures handled end to end with an accuracy guarantee.
Cost: Plans from £119 for a single tax return. Annual plans available at a discount.
Watch out for: Best suited to moderate complexity. Very complex cases involving trusts or significant foreign assets may need a specialist firm.
Users say: Trustpilot 5 stars, 7,036 reviews (March 2026).
Accreditations: Returns filed by UK-accredited accountants. Accuracy guarantee included
Good fit for: Non-residents who want to file SA109 themselves using HMRC-recognised software, with expert support available on demand.
What they do: HMRC-registered cloud software that guides you through SA109 and related forms, covering split year treatment, non-resident landlord returns, and residency analysis. Start for free and pay only when you file.
Cost: From £35 for non-resident filing. Full Self Assessment from £99.
Watch out for: Works best if you already have a reasonable sense of your situation. If you are unsure whether SA109 applies to you, start with a discovery call from Experts for Expats.
Users say: Trustpilot 5 stars, 798 reviews (March 2026).
Accreditations: HMRC-registered software provider.
🧲 Introductory Service - Get Matched To The Right Specialist
Good fit for: Anyone who knows they need professional help but does not know where to start or who to trust.
What they do: Introduction and matching service that hand-selects a vetted UK tax specialist for your situation and arranges a free 15-minute discovery call. No algorithms — every introduction is handled personally.
Cost: Initial introduction and discovery call are free. Ongoing fees are agreed directly with the matched adviser.
Watch out for: Worth asking the matched adviser about their specific experience with your situation before committing to ongoing work.
Users say: Reviewers on their own site rate the quality of introductions and clarity of advice received highly. Independent Trustpilot profile not verified at time of writing.
Accreditations: Network members are independently vetted. Tax specialists are typically CIOT or ATT qualified.
⚠️ Experts for Expats is not itself a tax adviser. Detailed advice and planning are provided by the matched partner firm.
💅 Premium Specialist Firm - Complex Cases & Full Planning
Good fit for: Complex departures involving multiple income sources, investments, trusts or significant wealth planning.
What they do: London-based advisory firm with strong expertise in international private client tax, SRT analysis, and pre-departure planning. Regularly advises professionals relocating abroad and high-net-worth individuals with cross-border interests.
Cost: Contact Buzzacott directly for current pricing — fees vary by complexity and level of engagement.
Watch out for: Likely more than most straightforward departures need. Try a digital platform or Experts for Expats first if your situation is relatively simple.
Users say: Highly technical advice with clear explanations. Often recommended by lawyers and wealth managers for complex residency matters. Independent Trustpilot profile not verified at time of writing.
Accreditations: ICAEW member firm. Advisers commonly CIOT members.
5. Official Resources 📎
WHAT WE’RE WATCHING
The Secret Life Of Walter Mitty
Walter Mitty spends his days in a basement office daydreaming about adventures he's never had. Then life forces his hand, and suddenly he's skateboarding through Iceland, hiking the Himalayas, and discovering what happens when you stop imagining and start doing.
Ben Stiller directs and stars in this gorgeous love letter to stepping outside your comfort zone. The cinematography is stunning, sweeping across Greenland, Iceland and Nepal, while José González's soundtrack gives the whole thing a reflective, wistful feel that stays with you.
It's unashamedly feel-good, but the message lands. How long do you keep daydreaming about the life you want before actually living it? For anyone stuck in the planning phase, endlessly researching but never booking, this might be the nudge you need.
Beautiful, uplifting, and surprisingly moving. One for a Sunday evening when you need reminding why you started thinking about all this in the first place.
DISCLAIMER
This newsletter provides general information only and does not constitute legal, tax, or immigration advice. Visa requirements and tax rules change frequently. Always verify current requirements with official government sources and consult qualified professionals for advice specific to your situation.