Tax advice for leaving the UK and non-residents 

Get help managing your taxes whilst you’re overseas or living abroad

Looking to move overseas? Our services are designed to optimise your tax affairs in the UK using your non resident status. Our expert team will help guide you through the process and significantly reduce the amount of tax you have to pay.


Non-residents benefit from special rules in the UK which means as a starting point, they’re only taxed on UK sourced incomes.

It may be possible to structure your affairs so that you do not pay any UK tax while you’re abroad.

How much do you earn annually?
How many days will you physically work in the UK?
How many days will you work in total?


We will help you understand your residency status through the Statutory Residence Test (SRT), manage the number of days spent in the UK, and consider ties such as family, accommodation, and work.

Additionally, we will identify relevant tax reliefs and exemptions to reduce your tax burden and advise on capital gains tax (CGT) strategies to defer or mitigate charges

SRT resident assessment

GTC can advise on the steps that you can take to exit the UK’s worldwide tax system so that you can minimise tax exposure while living overseas through achieving a non-resident status.

Non-resident tax planning

GTC can advise on your exposure to UK taxation as a non-resident and the optimisation strategies available to further limit or completely remove HMRCs right to tax your incomes.

Non-resident tax return

GTC can submit your annual UK tax fillings taking into account all reliefs and deductions available to non-residents to ensure that your obligations with HMRC are met.

Our leaving the UK services are designed to optimize your tax affairs and ensure compliance with HMRC while you are non-resident.

As a non-resident, you will only be liable for UK tax on certain types of income, and we will guide you on how to structure your affairs for maximum tax efficiency, ensuring that you retain as much of your international earnings as possible while staying compliant with UK tax laws.

Complete our quotation form to see how we can help you. 


Do I need to pay tax if I live overseas?

Your resident status is the first and most crucial step in determining the extent to which the UK can tax your incomes and gains.

If you are resident, as a starting point, you will be liable to UK taxation on worldwide incomes and gains and if you are non-resident, you will be liable to UK taxation on UK sources of income and UK property gains only.

If you are non-resident, it is possible to further reduce the UK’s right to tax your incomes and gains through double taxation agreements.

Do I need to pay tax on UK employment income if I live overseas?

If you are non-resident, the UK’s right to tax employment income is limited to income generated through workdays exercised in the UK.

If you suffer tax via PAYE while you are working overseas, you may be due a refund from HMRC. Furthermore, it may be possible to request that you are not subject to tax withholding so you can receive earnings gross of tax.

How can I become non-resident?

If your intention to reduce your UK tax exposure while living overseas, it is essential that you achieve and continue to achieve a non-resident status while you are living overseas.

You can achieve a non-resident status through managing your days of presence, work pattern, access to accommodation and ties to the UK.

Do I need to pay tax on UK property gains if I live overseas?

If you dispose of a UK residential property while you are a non-resident, the gain that you make will be assessable in the UK.

There are various reliefs and allowances available which reduce the taxable gain.

You must complete an online property return within 60 days of disposal. This is separate from a self-assessment tax return.

Do I need to complete a tax return if I live overseas?

You will be required to file a tax return if you continue to receive UK income while you are overseas.

You may wish to complete a tax return to report your resident status or claim a tax refund.

What are GTC’s tax advisory fees?

Our tax advisory charges differ depending on the area of tax we are advising on and the complexity of the situation.

Our fees will be disclosed in the engagement letter or via email. You will only be charged if you decide to proceed with our services.

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