Leaving the UK tax calculator
What you’ll pay after you leave.
Moving abroad changes which of your income the UK can tax. Compare your UK tax bill if you stay resident with your bill as a non-resident, and see exactly which income still counts.
UK only
Non-residents are taxed on UK income
£12,570
Personal allowance, if you still qualify
s811
The cap on tax for UK interest and dividends
What changes when you leave
Once you leave, the UK taxes UK income.
While you are UK resident, you pay UK tax on your income from anywhere in the world. Once you become non-resident, the UK can generally only tax income that comes from the UK, such as rent from a UK property, pay for work you do in the UK, and UK pensions.
Your status is decided each tax year by the Statutory Residence Test. Leaving the country is not enough on its own. You need to meet the test’s rules on days, homes, work and ties for the year to count as a non-resident year.
UK resident
Worldwide income
Salary, pensions, rent, interest and dividends from anywhere are all taxed in the UK, with credit for foreign tax paid on the same income.
Not UK resident
UK income only
Overseas income drops out of UK tax. UK income stays in, although treaties and the disregarded income rules can reduce what you pay on it.
Split year
The year you leave
If you meet the conditions, the tax year you leave is split. You are taxed as a non-resident from the day after you leave.
What stays taxable
Income by income, what still counts.
How each common type of income is treated once you are non-resident.
UK rental profit
Still taxed
UK property income is always taxable in the UK. Under the Non-Resident Landlord Scheme, your letting agent or tenant takes basic rate tax off the rent unless HMRC approves you to receive it in full. You still file a tax return.
Taxed
Employment and self-employment
Taxed on UK work
Pay for work you do in the UK stays taxable, even if you live abroad. Work done overseas is outside UK tax. A treaty can exempt short UK work visits if your employer is not based in the UK.
UK workdays only
UK pensions
Check the treaty
UK pensions are taxable here unless your new country’s treaty gives it the sole right to tax them. Many treaties do. Government service pensions usually stay taxable in the UK. HMRC can issue a no-tax code so your pension is paid without tax.
Depends
UK State Pension
Usually little or no UK tax
The State Pension is taxable in principle, but it is disregarded income for non-residents, and many treaties give the taxing right to your new country.
Disregarded
UK interest and dividends
Capped by the s811 limit
UK savings interest and dividends are disregarded income. Your UK tax on them can be limited to tax already taken off at source, which is usually nothing.
Disregarded
Overseas income
Outside UK tax
Overseas pensions, rent, interest and dividends are not taxed in the UK while you are non-resident. Watch the temporary non-residence rules if you might return within five years.
Not taxed
Personal allowance
Do you keep your personal allowance?
The first £12,570 of income is tax free for most people. Non-residents only get it if they fit one of these groups.
You can usually claim it if you are
A British citizen
A national of a European Economic Area country
A resident of the Isle of Man or the Channel Islands
Someone who has worked for the UK government at any time in the tax year
A resident of a country whose tax treaty with the UK gives you the allowance
The allowance shrinks by £1 for every £2 of income over £100,000, and is gone completely at £125,140.
The disregarded income limit
A cap that can beat the normal rules.
Section 811 of the Income Tax Act 2007 limits a non-resident’s UK tax. HMRC works out your tax both ways, and you pay the lower amount.
Basis 1
The normal calculation
All your UK income is taxed at the usual rates, with your personal allowance if you qualify for it.
Basis 2
The limited calculation
Disregarded income is left out. The rest is taxed with no personal allowance, plus any tax already taken off the disregarded income.
Result
You pay the lower
The calculator runs both and uses whichever gives the smaller bill. It usually helps people with large UK interest or dividends and little other UK income.
Automatic
Counts as disregarded income
Left out of basis 2
UK bank and building society interest
Dividends from UK companies
The UK State Pension and some other social security benefits
Purchased life annuities
Never disregarded
Always taxed in basis 2
UK rental profit
Pay for UK work and UK trading profits
Private and workplace pensions
Calculator
Compare your tax,
resident v non-resident.
Enter your income for one tax year. Follow-up questions appear when they are needed, and both results update as you type.
Example figures loaded. A manager moving to Dubai who still visits the UK for work, lets out their London flat and keeps UK savings. Change any figure, or start from scratch.
Which tax year are you estimating?
Dividend rates rose from 6 April 2026. Other rates and bands are the same in both years.
Employment income
Gross salary, bonus and taxable benefits for the year.
Days you worked in the UK
Days on which you carried out your duties in the UK.
Days you worked overseas
Used to split your salary. As a non-resident, only the UK share is taxed here.
Self-employment profit
Net profit before tax.
UK rental profit
After allowable expenses. UK property income stays taxable wherever you live.
UK private or workplace pension
Income from UK pension schemes, including drawdown and annuities bought with pension funds.
UK State Pension
The yearly amount. It is paid without tax deducted.
UK bank and savings interest
Interest is paid without tax deducted.
UK dividends
Including dividends from your own company.
Overseas pension income
Pensions paid from schemes outside the UK.
Overseas rental profit
After allowable expenses.
Overseas interest
Interest from bank accounts and bonds outside the UK.
Overseas dividends
Dividends from companies resident outside the UK.
Would you be entitled to the UK personal allowance as a non-resident?
British citizens and EEA nationals usually are, as are people who have worked for the UK government in the year and residents of some treaty countries.
Before you go
Other things to sort out.
P85
Tell HMRC you are leaving
If you don’t file Self Assessment, form P85 tells HMRC you are leaving and can be used to claim back any tax overpaid on your salary. If you do file returns, you claim non-residence on the residence pages (SA109).
5 years
Temporary non-residence
If you were UK resident for 4 of the 7 years before leaving and come back within five years, some gains and income you received while away can be taxed in the year you return. This includes gains on assets you owned before you left.
Divide the tax year
Split year treatment
In the year you leave, the year can be split into a UK part and an overseas part if you meet one of the split year cases, such as starting full-time work abroad.
International tax law
Double tax treaties
The UK’s treaty with your new country decides who taxes pensions, employment income and more. Some reliefs need a claim to HMRC before they apply.
FAQ
Common questions.
Short answers to what people ask us most before they leave.
Do I still need to file a UK tax return?
Usually yes if you have UK rental income, UK work, or other UK income with tax still to pay. Non-resident landlords file a return each year, even when the letting agent has already taken tax off.
My UK employer is letting me work from abroad. Is my salary taxed here?
Once you are non-resident, pay for work done outside the UK is generally outside UK tax, even from a UK employer. PAYE may carry on until HMRC issues a new tax code, so you may need to claim a refund. Your new country will usually tax that salary.
What happens if I sell UK property after I leave?
Non-residents pay UK capital gains tax on UK property. You must report the sale and pay any tax within 60 days of completion. Our non-resident CGT calculator compares the three ways the gain can be worked out.
Does this calculator use Scottish rates?
No. It uses rates for England, Wales and Northern Ireland. Non-residents are never Scottish taxpayers. If you would stay resident and live in Scotland, Scottish rates apply to your earnings, pensions and rent, so the resident figure would be different.
Does it include foreign tax?
No. The resident figure is UK tax before any credit for foreign tax paid on your overseas income. If you pay tax abroad on that income, your actual UK bill as a resident would usually be lower.
Leaving the UK
Get your move planned properly.
Your timing, residence status, pensions and property all affect what you pay. Our ATT-qualified advisers look at the whole picture before you go.
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Residence and split year checked
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Treaty position on pensions and pay
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Non-resident landlord set-up
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This calculator gives general guidance only and is not tax advice. It uses income tax rates for England, Wales and Northern Ireland for the tax year you choose. It does not include National Insurance, foreign tax credits, split year treatment, the temporary non-residence rules, or reliefs you may be able to claim under a double tax treaty other than the pension question. It assumes no tax was taken off your disregarded income at source. Always speak to a qualified adviser before acting on the result.