Leaving the UK takes a plan.
Before comparing destination tax rates, establish how the move affects your existing UK position. This guide is a preparation tool, not a tax-residence decision.
1. Review days and connections together
The Statutory Residence Test considers days, work, homes and UK ties. Spending fewer than 183 days in the UK does not by itself establish non-residence. Split-year treatment has specific conditions.
Split-year treatment is not a date you choose to stop paying UK tax. A UK-resident tax year is divided only if all the statutory conditions of a relevant split-year case are met; if more than one case applies, priority rules determine the result. Prepare a timeline of work, homes, travel and family changes for your adviser.
2. Examine your income and assets
UK property, pensions, investments, trusts and company interests can raise different questions. A business owner's move also needs a review of company residence, management, payroll and where work is performed.
3. Consider a later return
Temporary non-residence rules can bring specified income and gains received while abroad back into UK taxation on return. Timing a dividend, disposal or pension transaction requires individual advice.
4. Check the inheritance-tax history
From 6 April 2025, the long-term UK residence rules are central to inheritance tax on foreign assets. Exposure may continue for years after departure. A foreign residence permit or passport does not reset that history.
The test generally looks at at least 10 UK-resident tax years in the 20 immediately preceding the chargeable event’s tax year. After departure, a person can remain within scope for foreign assets for 3 to 10 tax years, depending on their residence history and continuing non-residence. Transitional rules can change the result. Keep a tax-year residence schedule; trusts and UK assets need separate analysis.
Related research for company owners and crypto investors
A personal move does not automatically relocate a company or settle the treatment of a crypto disposal. Use the UK owners and overseas companies guide and the UK tax and crypto departure guide to prepare the additional questions for your adviser.