Leaving the UK? Master UK Non Resident Tax Rules

Join 100s of expats with a HMRC compliant UK exit plan

GlobalTax Consulting helps British expats leaving the UK formulate a UK exit tax plan to achieve a non-resident status, reduce UK tax and stay compliant with HMRC.

100+ 5*

Reviews

Providing UK tax services to expats in over 50 countries worldwide

Trusted by Expats in 50+ Countries

Member of the Association of Taxation Technicians - Professional UK Tax Advisor

Member of ATT

Request a Quote

Email Us

Specialist UK tax advice for expats and non-residents

WHO WE HELP

Expats Moving Abroad From The UK

Whether you are relocating for work, lifestyle, or retirement, our UK tax advisors provide specialist expat tax advice to ensureyour UK tax position is managed correctly before and after departure in line with UK non resident tax rules.

Working for a UK employer overseas?

If you're employed by a UK company but live overseas, your tax residency status is key. You may still be subject to UK income tax depending on how much time you spend in the UK and where your work is performed. Meanwhile, your employer might continue to deduct PAYE and National Insurance unnecessarily.

GTC can help you:

📍

SRT advice 
We advise on the steps you need to take to achieve split year treatment and an ongoing non-resident status through SRT.

🌍

Non-resident planning 
‍We advise on your tax position as a non-resident including the ability to limit HMRCs taxing rights on employment income.

Reclaim tax 
‍We file your UK self-assessment tax returns to report your non-resident status and reclaim tax back from HMRC on an annual basis.

Running a UK business overseas?

Being self-employed and living overseas creates a grey area in terms of what income is UK-sourced. Even if you serve UK clients, your work might be considered performed abroad—changing your UK tax exposure.

GTC can help you:

📍

SRT advice 
We advise on the steps you need to take to achieve split year treatment and an ongoing non-resident status through SRT.

🌍

Non-resident planning 
‍We advise on your tax position as a non-resident including the ability to wholly exempt HMRC from taxing your business profits.

Reclaim tax 
‍We file your UK self-assessment tax returns to report your non-resident status and reclaim payments on account (advance tax payments) from HMRC.

Letting out UK property abroad?

As a non-resident landlord, you're still liable for UK tax on rental income—and may also face Capital Gains Tax if you sell. If you are a British or EEA national you will still be entitled to the personal allowance which will minimise tax exposure but understanding and managing your reporting obligations is crucial.

GTC can help you:

🌍

Non-resident planning 
We advise on your tax position as a non-resident including steps to mitigate double taxation should your overseas country also tax UK rental profits.

Self-assessment 
We file your UK self-assessment tax returns to report rental profits to HMRC and claim the personal allowance if you are entitled to mitigate taxation.

🏠

Capital gains 
We calculate capital gains tax including rebasing the acquisition cost and private residence relief and file your capital gains tax return with HMRC.

Receiving UK pension income abroad?

As a starting point, UK pensions remain taxable in the UK as they’re considered UK sourced however, double taxation agreements may give your resident country the taxing rights and thus, you may be eligible for a tax refund from HMRC.

GTC can help you:

📍

SRT advice 
We advise on the steps you need to take to achieve split year treatment and an ongoing non-resident status through SRT.

🛂

Double taxation assessment 
We advise on whether it is possible to rely on double taxation agreements (DTA) to exempt HMRC from taxing your pension income.

Reclaim tax 
‍We file your UK self-assessment tax returns to report your non-resident status, claim relief under DTA and reclaim tax back from HMRC on an annual basis

UK Employer

UK Self-Employed

UK Rental Income

UK Pension Income

Working for a UK employer overseas?

📍

SRT advice 
We advise on the steps you need to take to achieve split year treatment and an ongoing non-resident status through SRT.

🌍

Non-resident planning 
‍We advise on your tax position as a non-resident including the ability to limit HMRCs taxing rights on employment income.

Reclaim tax 
‍We file your UK self-assessment tax returns to report your non-resident status and reclaim tax back from HMRC on an annual basis.

Running a UK business overseas?

📍

SRT advice 
We advise on the steps you need to take to achieve split year treatment and an ongoing non-resident status through SRT.

🌍

Non-resident planning 
‍We advise on your tax position as a non-resident including the ability to wholly exempt HMRC from taxing your business profits.

Reclaim tax 
‍We file your UK self-assessment tax returns to report your non-resident status and reclaim payments on account (advance tax payments) from HMRC.

Letting out UK property abroad?

🌍

Non-resident planning 
We advise on your tax position as a non-resident including steps to mitigate double taxation should your overseas country also tax UK rental profits.

Self-assessment 
We file your UK self-assessment tax returns to report rental profits to HMRC and claim the personal allowance if you are entitled to mitigate taxation.

🏠

Capital gains 
We calculate capital gains tax including rebasing the acquisition cost and private residence relief and file your capital gains tax return with HMRC.

Receiving UK pension income abroad?

📍

SRT advice 
We advise on the steps you need to take to achieve split year treatment and an ongoing non-resident status through SRT.

🛂

Double taxation assessment 
We advise on whether it is possible to rely on double taxation agreements (DTA) to exempt HMRC from taxing your pension income.

Reclaim tax 
‍We file your UK self-assessment tax returns to report your non-resident status, claim relief under DTA and reclaim tax back from HMRC on an annual basis

TAX SERVICES

UK Tax Advice for Brits Leaving the UK

Our team specialises in pre-departure tax planning for British expats moving overseas from the UK. We make sure your exit is structured perfectly before you fly and that you stay on HMRC’s good side long after you’ve landed.

UK Tax Residency Assessment

We assess your position under the Statutory Residence Test (SRT) and advise on split-year treatment, day-count planning, and ties you can maintain in the UK. This sets the foundation for all other tax decisions when living abroad.

P85 Submission

We review P85 forms to ensure the information you provide to HMRC is accurate. This helps triggers refunds and reports your non-resident going forward. *Note this service is only available for clients that engage with us for SRT residency planning.

UK Tax Returns for Non-Residents

Even abroad, you may need to file a UK Self Assessment—especially if you have UK employment, property, pensions, or business income. We handle the process end-to-end, apply any double tax relief, and ensure you remain compliant with HMRC.

UK Employment Income

Working remotely for a UK employer while overseas? We may be able to reclaim tax you have paid under PAYE if you are non-resident and apply for an NT code to receive income tax free.

Sole Trader Tax for Expats

Running a UK business from abroad? We help determine your source of income, file your tax return, and claim applicable reliefs. Ideal for freelancers and sole traders living overseas.

Non-Resident Landlord Services

Own UK property but live abroad? You’ll still be taxed on rental income. We assist tax returns and Capital Gains Tax calculations when selling—maximising deductions and avoiding penalties.

Property Gains for Non-Residents

Selling UK property while non-resident? You're still assessable to Capital Gains Tax. We calculate your liability, apply for any reliefs, and file reports with HMRC—keeping you compliant and optimised

UK Pension Income Tax Advice

We help pensioners navigate UK tax rules and double tax treaties for maximum efficiency. Depending on where you reside, you may be eligible for a tax refund and an NT (No Tax) code.

Double Taxation Relief

We interpret the UK’s Double Taxation Agreements (DTAs) for your personal situation and submit the right claims and forms—reducing your tax burden and ensuring you're taxed fairly.

International Tax Advice

For digital nomads who do not have a place of tax residence, we can explain your unique tax position as a globally mobile taxpayer.  *Note that this service is only available for clients who engage with us for UK tax services.

SRT Tax Residency

P85 Submission

UK Tax Return

UK Employer

UK Sole Trade

Overseas Landlord

Property Gains

UK Pension

Double Tax Relief

International Tax

UK Tax Residency Assessment

P85 Submission

UK Tax Returns for Non-Residents

UK Employment Income

Working remotely for a UK employer while overseas? We may be able to reclaim tax you have paid under PAYE if you are non-resident and apply for an NT code to receive income tax free.

Sole Trader Tax for Expats

Running a UK business from abroad? We help determine your source of income, file your tax return, and claim applicable reliefs. Ideal for freelancers and sole traders living overseas.

Non-Resident Landlord Services

Own UK property but live abroad? You’ll still be taxed on rental income. We assist tax returns and Capital Gains Tax calculations when selling—maximising deductions and avoiding penalties.

Property Gains for Non-Residents

UK Pension Income Tax Advice

We help pensioners navigate UK tax rules and double tax treaties for maximum efficiency. Depending on where you reside, you may be eligible for a tax refund and an NT (No Tax) code.

Double Taxation Relief

We interpret the UK’s Double Taxation Agreements (DTAs) for your personal situation and submit the right claims and forms—reducing your tax burden and ensuring you're taxed fairly.

International Tax Advice

UK EXIT PLAN

How to Master UK Exit Tax Planning When Moving Overseas

Don’t pack your tax worries in your suitcase. Our UK Exit Plan is the blueprint for astress-free move.

Review tax position as a non-resident

If you continue to receive income from the UK (rental, pensions, dividends), you may still have UK tax obligations. Each type of income is treated differently for non-residents, so it’s essential to get tailored advice.

Be mindful of the temporary non-resident rules

The temporary non-resident rules can bring incomes and gains that are tax free in real time due to your non-resident status, back within the scope of UK taxation broadly if you return to the UK within five years. It is critical you take steps to avoid being caught by these rules upon repatriation to the UK.

Understand the Statutory Residence Test (SRT)

The SRT looks at the number of days you spend in the UK, as well as ties such as family, property, and work. Providing that you achieve a non-resident status, HMRCs right to tax your income will be limited to UK sourced income only and thus, it is critical that you understand the steps you need to take to achieve a non-resident status if you wish to minimise UK tax exposure whilst overseas.

Consider double taxation agreements

The UK has tax treaties with many countries to prevent you from being taxed twice on the same income. Applying these treaties can reduce your overall tax burden and avoid complications in your new country.

Inform HMRC you are leaving

To notify HMRC of your departure, you can complete Form P85 or SA109 pages on your self assessment tax return. This will trigger refunds or NT (No Tax) coding for employees.

Understand the Statutory Residence Test (SRT)

Review tax position as a non-resident

Consider double taxation agreements

Be mindful of the temporary non-resident rules

Inform HMRC you are leaving

To notify HMRC of your departure, you can complete Form P85 or SA109 pages on your self assessment tax return. This will trigger refunds or NT (No Tax) coding for employees.

WHY GTC

Your Trusted UK Tax Advisor

At Global Tax Consulting, we combine specialist knowledge with a client-focused approach to help you stay compliant and tax-efficient.

International tax experts

We specialise in cross-border UK tax advice, serving expats, nomads, and mobile professionals in 50+ countries.

Highly rated

100+ 5* reviews across Google and Trust Pilot. GTC is trusted by individuals worldwide to deliver reliable UK tax support.

Transparent fee structure

We fix fees before commencing work — you’ll always know what you’re paying for and payment is due upon delivery of services.

User friendly portal

Our online portal makes managing your UK tax affairs easy— securely upload documents, sign forms and message your tax advisor.

Leaving the UK tax guide

Please complete and submit the form to receive a copy of our leaving the UK tax guide.

Successful digital nomad tax planning confirmation icon

Thank you!

Click the button below to download our tax guide in PDF format. The guide will download to you computer.

A blueprint for expats and nomads seeking tax optimization.

Take control of your tax affairs today!

Download

Oops! Something went wrong while submitting the form.

FREE TAX GUIDES

The Leaving the UK Tax Guide

Understand how the UK tax system works before you land. This guide explains:

How to manage your non-resident position under SRT

How to optimize your affairs through living abroad

How to avoid being taxed twice on UK income

How to file your UK tax returns

View tax guide

Downloadable UK tax guide for expats leaving the UK

GLOBAL TAX INDEX

Personal Tax Data for 150+ Countries

GTC have launched TaxPilot - a database that gives you instant access to up-to-date personal tax information for over 150 countries. Whether you're relocating, working remotely, or managing multi-jurisdictional income, our tax index helps you compare and understand:

✅

Income tax rates

✅

Residency rules

✅

Special tax regimes

✅

Tax treaties

✅

Filing deadlines and key compliance requirements

🌍 Start exploring TaxPilot now or speak to an advisor for country-specific guidance.

Link Here

Global Tax Index for comparing international personal tax rates

THE REAL STORY

Trusted by Expats in 50+ Countries

We help ensure your UK tax affairs are compliant and optimized no matter where you are in the world.

FAQS

How UK Non-Resident Tax Rules Work

How many days can I spend in the UK without becoming tax resident?

I work for a UK company but live abroad—where do I pay tax?

Do I pay UK tax on my rental income if I live abroad?

What happens if I sell UK property while living abroad?

Do I pay UK tax on my pension if I retire abroad?

Do I still need to complete a Self Assessment tax return after leaving the UK?

What is a double taxation agreement and how does it help me?

WORK WITH GTC

Ready for Expert Leaving the UK tax advice?

Our UK tax advisors provide specialist cross border advice for employees, freelancers, pensioners, and landlords whoare leaving the UK. We’ll expertly assess your residency status, review your global income, and create a rock-solid tax plan so you can step onto that plane with total confidence.

Request a Quote