The TL;DR
Moving abroad doesn't end your UK tax life on the day you fly. HMRC decides whether you're still resident using the Statutory Residence Test, which weighs your UK days against the ties you keep, and it can catch you at as few as 16 days. Get that right and you'll know exactly where you stand, whether you're leaving for good or keeping a foot in the UK.
This guide walks you through the big questions in order: do you still pay UK tax, what changes when you go, what to do before you leave, and what to watch out for. Each section points to the guide that covers it in depth.
Covered in this article
1. Do you still pay UK tax if you move abroad? 💷
It depends on whether you're still UK resident, and that isn't decided by your passport, your visa or where you feel at home. UK residents pay UK tax on their worldwide income. Non-residents pay UK tax only on income that comes from the UK, such as rent, some pensions and interest.
HMRC decides this each tax year (6 April to 5 April) using the Statutory Residence Test. In plain terms, it looks at two things: how many days you spend in the UK, and the ties you keep here.
HMRC counts five UK ties. The more you hold, the fewer UK days you can spend before you're still resident:
Family: your partner or children under 18 live in the UK.
Accommodation: you have somewhere to stay in the UK, your own place or someone else's, available for at least 91 days in a row and spend at least one night there. If it's a close relative's home, such as your parents', it counts once you spend 16 or more nights there in the tax year.
Work: you work more than 3 hours a day in the UK on 40 or more days.
90 days: you spent more than 90 days in the UK in either of the last two tax years.
Country: you spend more days in the UK than in any other single country (this one only counts if you were UK resident recently).
The "183 days" myth. Spending more than half the year abroad does not make you non-resident. With enough ties, you can stay resident on as few as 16 UK days. Our guide Under 183 Days: How UK Tax Residency Really Works walks through the test step by step.
A visa or residence permit abroad doesn't change this either. You can be legally resident in another country and still be UK resident for tax. We checked this guide against GOV.UK and HMRC in October 2026. Rules change, so always check the official source before you act.
2. Which situation is yours? 🧭
How much UK tax admin you face depends on how long you're going and what you keep in the UK. Find the plan closest to yours.
Your plan | Likely tax status | Focus on |
|---|---|---|
🎒 A few weeks to 3 months away, keeping your UK job and home | Still UK resident for tax | Your employer's written approval, a day log, and the right to work where you're going |
🧳 A year or more moving between countries, keeping UK income or clients | Probably still UK resident, unless you cut most ties | Your ties and UK day count, and the right visa for each country |
📦 A permanent move or a job abroad | Non-resident, if you leave properly | Telling HMRC you've gone, splitting your tax year at your leaving date, and professional advice |
🏡 Moving abroad but keeping UK property or pensions | Non-resident, but still filing in the UK | A Self Assessment return each year for your UK income, and claiming relief so you're not taxed twice |
Not sure yet? If you haven't set a return date, plan as if it's a permanent move. Getting your position on record before you leave is far easier than fixing it later.
To work out your own position step by step, our Under 183 Days guide takes you through the full test, with each scenario in more detail.
What's stopping you from living your dream remote life?
Take the two-minute quiz and we'll show you which route out of the UK fits your situation, what's standing in your way, and the guides to read first.
3. The big tax questions, at a glance 🔎
Moving abroad touches six areas of UK tax. Most people only need two or three of them, so use this table to see which apply to you.
Area | What changes when you leave | Key date or figure (as of Oct 2026) | Read next |
|---|---|---|---|
🏠 Your residence | Decided fresh each tax year by your UK days and ties. Ties from previous years carry forward. | The tax year runs 6 April to 5 April | |
💷 Your income | As a non-resident you're taxed in the UK only on UK income. Double tax treaties stop you paying twice, but you have to claim the relief. | The UK has over 100 tax treaties | |
🧾 National Insurance | Your State Pension stops building once you stop paying in. You can keep it going with voluntary contributions if you've lived or paid in for 10 years. | Voluntary Class 3 costs £18.40 a week (£956.80 a year) | |
💼 Working for a UK employer | Your employer may have payroll and social security duties abroad. You may need an A1 certificate, which keeps you paying UK National Insurance instead of into the local system. | The A1 certificate currently takes about three weeks if applied for online, or about three months by post | |
🏡 Renting out your UK home | Rent stays taxable here. Your letting agent or tenant takes tax off before paying you, unless HMRC agrees otherwise. | Self Assessment is due online by 31 January each year | |
🏦 Your pensions | UK pensions can still be taxed here, depending on the treaty. | Unused pots enter inheritance tax from 6 April 2027, and the earliest access age rises to 57 on 6 April 2028 |
Dates and figures as of October 2026. We check them every April when the new tax year starts.
4. How leaving the UK properly works 🧳
HMRC won't update your status, remind you or chase you on any of this. These five steps settle your UK tax position before you go.
Build in time: the most time-consuming part is waiting on HMRC. HMRC's reply-date checker currently shows about three weeks for a P85. If you're staying with a UK employer, an A1 certificate takes about three weeks if applied for online, or about three months by post. Start both as soon as your plans are firm, ideally a few months before you leave.
Start a travel log. Record where you are at midnight each day, any UK workdays (3+ hours) and changes like ending a lease. If HMRC ever queries your status, this is your evidence.
Work out your residence position. Count your ties and likely UK days for this year and next. If you're leaving mid-year, check whether you qualify for split-year treatment. It taxes you as non-resident from your leaving date instead of for the whole year, but only if you meet set conditions.
Tell HMRC you're leaving. If you're employed and tax comes out of your pay (PAYE), it's usually form P85. If you're self-employed, a contractor or a director, you add the residence pages (SA109) to your Self Assessment return. Some people need both.
Decide on National Insurance. Check your record and decide whether to keep paying voluntarily (see section 5).
Tell everyone else. Update your address with HMRC, tell the Student Loans Company if you have a loan, and let your banks and pension providers know.
What to do | Who it's for | When |
|---|---|---|
Employees whose tax comes out of their pay | Online once you've left, or by post before | |
SA109 with your Self Assessment | Self-employed, contractors, directors, landlords | With your return for the year you leave |
A1 certificate (employer applies first on form CA3822) | Working temporarily abroad for a UK employer | As soon as your plans are firm: about three weeks online, about three months by post |
Overseas income assessment (Student Loans Company) | Anyone with a student loan | Before you leave |
Our 5 Things HMRC Won't Do for You guide covers each step, and Leaving the UK Properly goes deeper on the P85 and split-year treatment.
5. The UK-specific catches ⚠️
These are the mistakes advisers see most often from people leaving the UK. Each one is easy to avoid once you know it's there.
Keeping a UK flat "just in case". Many people keep their place free for visits home without realising it can still count as a UK home or an accommodation tie. If you have no proper home abroad, it can even make you UK resident outright. A room kept for you at your parents' home can count too: as your UK home if you really live there when you're back, or as an accommodation tie once you spend 16 or more nights there in the tax year. Our guide to making your UK property pay weighs letting, selling and keeping a base.
Working on visits home. Calls and emails on trips back to see family add up. Any day with more than 3 hours' work counts towards the work tie, even from your parents' sofa.
Last year's days follow you. The 90-day tie looks back two years, so most people start their first year abroad with it already counted. Plan your UK visits with that in mind.
Not telling your UK employer. Working abroad can give your employer payroll duties overseas or create a taxable presence there. Get written approval before you go, as our guide on what to do if your employer won't let you work abroad explains.
Assuming a tax treaty sorts it. A treaty decides which country taxes what once your residence is settled. It doesn't cancel UK residence, and you usually have to claim the relief yourself.
Letting your National Insurance lapse. Each missing year cuts your State Pension, and HMRC won't flag it. Many people keep paying voluntarily so returning to the UK stays a straightforward option.
6. Where to go next ➡️
Read in this order and you'll have covered most of what HMRC cares about.
Start here: Under 183 Days: How UK Tax Residency Really Works, to work out whether you'll still be UK resident.
Your pre-departure checklist: Moving Abroad? Here Are the 5 Things HMRC Won't Do for You
Keeping your UK job: Working Abroad for Your UK Boss
Employer said no: My Employer Won't Let Me Work Abroad. Now What?
Leaving for good: Leaving the UK Properly: P85, Split-Year and the Clean Exit
Keeping or letting your UK home: Make Your UK Property Pay for Your Travels
Retiring or moving savings: Your UK Pension When You Move Abroad
When you need an adviser: UK Tax Residency Is Complex: Here's How to Get Help Without Getting Burned covers how to prepare and the firms we rate, from about £99 for a simple return.
Alongside your tax: Visas and Residency for Brits: The Starter Guide, for the right to live and work where you're going.
UK tax residence is one of the most personal parts of a move. Your days, ties, income and pensions are unique to you, so for anything beyond a simple case it's worth having a qualified adviser check your position. This guide, and the one linked above on getting help, get you ready for that conversation, so you arrive with your facts in order rather than paying an adviser to cover the basics.
Frequently asked questions ❓
These are the tax questions UK movers ask again and again, on HMRC's own Community Forums, TaxationWeb and MoneySavingExpert.
I'll be abroad for more than 183 days. Does that make me non-resident?
Not automatically. The 183-day rule is only one of the tests, and if you keep enough UK ties you can be resident from as few as 16 UK days.
P85 or SA109: which one do I need?
If you're employed and tax comes out of your pay, usually the P85. If you're self-employed or already file Self Assessment, it's the SA109 residence pages, and some people working abroad full-time for a UK employer need both.
I'm renting out my house. Do I still pay UK tax on the rent?
Yes, UK rent stays taxable in the UK after you leave. Your agent or tenant deducts tax unless HMRC approves you to receive it in full, and you'll usually file a Self Assessment return each year.
Can I keep my ISA when I move abroad?
Yes, you can keep it and it stays tax-free in the UK. But you can't pay anything new in once you're non-resident, and your new country may tax the income.
I'm only going for a few months. Do I need to tell HMRC?
Usually not, if you keep your UK job and home, as you'll most likely stay UK resident. Keep a log of your days in and out of the UK, and get your employer's approval in writing.
How does split-year treatment work?
If you leave part-way through the tax year and meet one of HMRC's conditions, such as starting full-time work abroad, the year is split in two. You're taxed as UK resident up to your leaving date and as non-resident after it. It isn't automatic: you claim it on the residence pages (SA109) of your Self Assessment return.
Official Resources 📎
These are the official sources behind this guide. Always check current rules directly, as they change.
Our other starter guides 🧳
Disclaimer
This guide provides general information only and does not constitute legal, tax, or immigration advice. Tax rules and thresholds change frequently. Always verify current requirements with official government sources and consult a qualified professional for advice specific to your situation.
