UK Tax Advice For
Expats Leaving The UK
You’ll need to understand how the UK tax system works upon relocating abroad including the steps you can take to optimize your UK affairs through taking advantage of expat tax rules.



























LEAVERS

HOW YOU'RE TAXED IN THE UK
The UK tax system follows a residence based approach meaning that if you are non-resident, you will be liable to UK taxation on UK sourced incomes and UK property gains only.
HOW TO BECOME NON-RESIDENT
Your resident status is determined by the Statutory Resident Test (‘SRT’).
Once your personal circumstances and travel pattern satisfy a test, this will conclude your resident status for the tax year in question.
You’ll be considered non-resident in the UK, if you satisfy any of the following criteria:
if you spend no more than 15 midnights during a tax year.
if you are full time work overseas and minimise physical presence in the UK.
if you cut connections to the UK and minimize physical presence in the UK.

* Note that UK law recognises the concept of split year and as such, you can become non-resident within a tax year period upon leaving the UK.
FOR EXPATS RELOCATING OVERSEAS



TIPS FOR LEAVING THE UK
EXPAT TAX SPECIALISTS
Our expert UK tax advisors specialize in helping leavers manage their tax affairs efficiently, ensuring you meet all legal requirements while optimizing your tax position.

We work with you one on one to tailor a plan that fits your tax goals.

We are an approved HMRC agent and manage liason with HMRC on your behalf.

We advise on international tax law to ensure double tax is mitigated.
LEAVERS
To reclaim tax suffered via PAYE you can either a) file a UK tax return or b) submit a P85 form to HMRC. Note that if you are required to submit a tax return, you can only reclaim the refund through the tax return.
You can advise HMRC that you are non-resident through a self-assessment tax return or P85 form.
UK property disposals are within the scope of capital gains tax irrespective of where you reside upon disposal. You will have an obligation to file a capital gains tax return within 60 days of completion if you sell as a non-resident.
Yes, UK/EEA citizens are entitled to the personal allowance irrespective of resident status.
You may have an obligation to file a tax return if you are in receipt of UK investment income or you wish to reclaim tax back suffered via PAYE.
ENSURE A SMOOTH TRANSITION OVERSEAS!
Speak with our UK expat tax specialists today for a free initial consultation and take control of your international tax strategy.