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Leaving the UK

Leaving the UK tax calculator

Resident vs Non-Resident

Resident vs Non-Resident

This calculator shows both positions side by side, so you can see exactly what becoming non-resident is worth in your case.

This calculator shows both positions side by side, so you can see exactly what becoming non-resident is worth in your case.

This calculator provides general guidance and does not constitute tax advice.

This calculator provides general guidance and does not constitute tax advice.

Earnings

As a non-resident, only the duties you physically perform in the UK stay within UK tax. Split your workdays and the calculator apportions the income for you.

Employment income

Gross salary, bonus and benefits for the year

£

UK WORKDAYS

OVERSEAS WORKDAYS

Enter an amount above to see the split.

Self-employment profit

Net profit before tax

£

UK WORKDAYS

OVERSEAS WORKDAYS

Enter an amount above to see the split.

UK income

UK property income stays taxable here whatever your residence status. Pensions usually follow the treaty. Dividends and interest may fall out of charge under the disregarded income rules.

UK rental profit

After allowable expenses

£

UK pension income

State, private or occupational

£

The treaty exempts this pension from UK tax

Tick if your destination’s double tax treaty gives taxing rights over pensions to your country of residence. Government service pensions usually stay UK-taxable.

UK dividends

£

UK bank interest

£

Foreign income

Taxable in the UK while you are resident here, and outside UK scope once you are not.

Foreign earnings and pensions

Employment, self-employment or overseas pension

£

Foreign investment income

Dividends, interest and overseas rental profit

£

Your allowances

Non-residents are not automatically entitled to the UK personal allowance, and it makes a material difference to the comparison.

I would still be entitled to the UK personal allowance as a non-resident

British and EEA nationals generally are, as are residents of a number of countries under the relevant treaty. Untick if you would not qualify.

Note that claiming the disregarded income basis means giving up the allowance entirely — the calculator works out which of the two leaves you better off.

ESTIMATED UK INCOME TAX

IF YOU STAY UK RESIDENT

£0

Worldwide income in scope

IF YOU ARE NON-RESIDENT

£0

UK-source income only

DIFFERENCE

£0
No difference on these figures.
In UK scopeResidentNon-res
Employment income£0£0
Self-employment£0£0
UK rental profit£0£0
UK pension£0£0
UK dividends£0£0
UK interest£0£0
Foreign earnings£0£0
Foreign investments£0£0
Non-resident figure uses the normal basis: all UK income taxed, with the personal allowance if you are entitled to it. That comes out lower here.