Leaving the UK tax advice
HMRC compliant UK exit planning.
We help British expats leaving the UK structure their departure to achieve a non-resident status, reduce UK tax exposure and stay HMRC compliant.
Rated 5.0 on Google and 4.9 on Trustpilot
- SRT assessment
- Ties review
- Departure plan
- Tax return
- Refund review
Who we help
Moving overseas tax advice
Our UK tax advisors provide specialist expat tax advice to ensure your UK tax position is structured correctly – fully aligned with UK non-resident tax rules.
Working for a UK employer overseas?
Your residency status decides everything. You may owe no UK income tax at all — while your employer keeps deducting PAYE and National Insurance by default.
SRT
Residence advice
The steps to achieve split-year treatment and hold non-resident status through the SRT.
UK EXIT
Non-resident planning
Limiting HMRC’s right to tax employment income for duties performed abroad.
SA109
Reclaim tax
We file your return, report your status and recover overpaid PAYE each year.
Employment income
Now
UK employer deducting PAYE and NIC
Test
Non-resident, duties performed wholly abroad
Filed
Return submitted with residence pages
Outcome
Overpaid PAYE reclaimed
Employment · step by step
Running a UK business overseas?
Self-employment abroad creates a grey area over what counts as UK-sourced. Even with UK clients, work performed overseas may sit outside HMRC’s reach entirely — but only if it’s structured and evidenced properly.
SRT
Residence advice
Achieving split-year treatment and an ongoing non-resident position.
UK EXIT
Non-resident planning
Where trade profits are sourced, and when HMRC can be exempted from taxing them.
SA109
Reclaim tax
Filing your return and recovering payments on account already made to HMRC.
Trading income
Now
UK clients, UK invoices, payments on account
Test
Source follows the work, not who pays
Filed
Return submitted with the trade pages
Outcome
Profits outside UK scope · POA recovered
Sole trade · where the work happens
Letting out UK property from abroad?
Rental income stays UK-taxable wherever you live, and a sale brings Capital Gains Tax with it. British and EEA nationals keep the personal allowance — which, used properly, takes a serious bite out of the bill.
NRL
Non-resident planning
Registering for the NRL scheme to receive rent gross, and mitigating double taxation abroad.
SA105
Self assessment
Reporting rental profits, claiming allowable expenses and the personal allowance where due.
60-day CGT
Capital gains
Rebasing, private residence relief, and filing the CGT return inside the 60-day window.
Property income
Now
UK rent with 20% withheld by your agent
Registered
NRL scheme approved, rent paid gross
Filed
SA105 with expenses and allowance claimed
Outcome
Tax reduced to what is genuinely due
Property · gross rent, relieved
Receiving a UK pension abroad?
UK pensions are UK-sourced by default. But the treaty with your new country may hand the taxing rights to them instead — which usually means a refund from HMRC and no UK tax going forward.
SRT
Residence advice
Establishing split-year treatment and non-resident status from your departure date.
DTA
Treaty assessment
Whether the double taxation agreement exempts HMRC from taxing your pension.
HS304
Reclaim tax
Claiming treaty relief and recovering tax already deducted, year on year.
Pension income
Now
State, private or SIPP taxed as UK-sourced
Test
Treaty may give taxing rights to where you live
Filed
Return submitted with the treaty claim
Outcome
Overpaid tax refunded by HMRC
Pensions · treaty relief
Our reviews
Expats rate us 5.0 on Google and 4.9 on Trustpilot
240 reviews across Google and Trustpilot from expats and digital nomads.
★★★★★
"From day one, Emma has given me complete 360-degree support through my tax situation"
Romeo
UK remote worker (Google)
★★★★★
Emma was so responsive and helpful and within a few days had completed two years of tax returns for me which was accepted straight away by HMRC, no questions. I wouldn’t hesitate to recommend GTC.
Rachel
Brit moved to Spain (Trustpilot)
★★★★★
I moved abroad to Poland and needed help understanding my tax obligations in the UK after leaving. Emma helped clarify how I qualified for non-resident status and how to manage my obligations from that point onwards.
Michael
Brit moved to Poland (Trustpilot)
★★★★★
Navigating UK tax matters and HMRC processes while relocating overseas is stressful at the best of times, but Emma made the entire process feel manageable.
Alexander
Brit moved to France (Google)
★★★★★
We, as a family, decided to move overseas. Emma from Global Tax Consulting went above and beyond, providing clear and precise advice and assisting us with completing all the necessary forms.
Ramit
Brit moved to UAE (Trustpilot)
Tax services
Leaving the UK non-resident tax planning
Pre-departure planning for expats moving abroad ensuring your exit is structured correctly before you go, and fully compliant with HMRC long after you land.
UK exit plan
Our 3 step UK exit tax framework
01
Confirm your residency position
Statutory Residence Test (SRT)
Day counts & UK ties
Split-year treatment options
Non-resident status achieved
02
Optimise before departure
Employment & shares
Business & self-employment
Property & capital gains
Pensions & lump sums
Double tax treaties & reliefs
03
Leave HMRC correctly
SA109 residence pages
Final tax return & disclosures
Claim your refund
Ongoing compliance support
Ready when you are
Work with leaving the UK tax specialists
We’ve helped hundreds of clients successfully leave the UK tax system and optimise their global tax position. Get expert guidance tailored to your move abroad.
💷 Fixed fees
💻 100% online
☑️ HMRC compliant
Why GTC
Leaving the UK tax experts
Our UK tax advisors help you manage your UK tax position before and after moving overseas, ensuring non-resident tax rules are taken advantage of and you remain compliant with HMRC.
01 / EXPERTISE
Founder-led, ex-Deloitte
Every piece of work is reviewed and signed off by Emma McDermott, ATT, before it reaches you or HMRC.
02 / TRACK RECORD
240 reviews, rated 5.0 and 4.9
We have 135 reviews on Google and 105 Trustpilot reviews last checked 27 October 2026.
03 / PRICING
Fixed fees, agreed upfront
Leaving the UK exit plan fees range from £1,000 to £4,000 and UK tax return fees range from £750 to £5,000.
04 / PROCESS
Everything in one portal
Upload documents, sign forms and message your advisor securely, from any timezone.
Related reading
Planning your move abroad
The guides people read before they leave. Rather talk it through? Speak to a tax advisor for expats.
Calculator
Leaving the UK tax calculator
Compare your UK tax as a resident and as a non-resident to see what leaving could change.
Try the calculator
Leaving the UK
UK exit tax
Why there is no UK exit tax for individuals, and how the five year rule works instead.
Read the guide
Country guide
Moving to Dubai from the UK
The three things that cause most UK tax for people moving to Dubai and the wider UAE.
Read the guide
FAQs
How UK non-resident tax rules work
Who can advise me on UK tax when I leave the UK?
A UK tax adviser who specialises in non-residents. At Global Tax Consulting, Emma McDermott, ATT, advises people leaving the UK on when UK tax residence ends, split-year treatment and what the UK can still tax after you go. A leaving the UK exit plan typically costs £1,000 to £4,000, fixed before work starts.
How many days can I spend in the UK without becoming tax resident?
It depends on your ties to the UK and whether you were resident in previous years. Under 16 days you cannot be resident at all if you were resident in any of the last three years. Between 16 and 182 days, the number of ties you hold decides it — four ties at 16–45 days, down to a single tie at 121–182. At 183 days you are automatically resident regardless.
I work for a UK company but live abroad — where do I pay tax?
It turns on your residence status and where the work is physically performed. If you're non-resident and working wholly overseas, you may owe no UK income tax at all — but most UK employers keep deducting PAYE by default. An NT code stops it going forward and overpaid tax can be reclaimed.
Do I pay UK tax on rental income if I live abroad?
Yes. UK property income remains taxable here regardless of where you live. Register for the Non-Resident Landlord scheme to receive rent without tax deducted at source, then file a Self Assessment each year. Maintenance, repairs and letting fees are all deductible.
What happens if I sell UK property while living abroad?
Non-residents are liable to Capital Gains Tax on UK residential property and must report the sale to HMRC within 60 days of completion — even where no tax is due. If it was once your main home, private residence relief may reduce the gain substantially.
Do I pay UK tax on my pension if I retire abroad?
That depends on your country of residence and its treaty with the UK. In some cases the pension stays taxable here; in others it's taxable only where you live. Where the treaty gives the rights away, an NT code and a refund of tax already deducted usually follow. This applies to State Pension, private pensions and SIPPs alike.
Do I still need to file a Self Assessment after leaving the UK?
If you have UK income — rent, pensions, dividends or business profits — then yes, annually. Non-residents must still report UK-sourced income, and claiming split-year or non-resident status requires a return in its own right.
What is a double taxation agreement and how does it help me?
It's a treaty between the UK and another country that stops the same income being taxed twice. It allocates taxing rights by income type — pensions, dividends, employment, business profits — and applied properly it can reduce or remove your UK bill entirely.
References
Official HMRC guidance
Links open official government websites. Global Tax Consulting is an independent firm and is not part of HMRC.
Work with GTC
Your exit, already in motion
We’ll assess your residency status, review your worldwide income, and build a clear, compliant UK exit strategy so you can leave with confidence and avoid costly mistakes.