Moving To or Leaving the UK

UK Arrival & Departure Tax Advice

The tax you pay is often decided by when and how you arrive in or leave the UK. A little planning beforehand can save a lot, and mistakes are far harder to fix afterwards.

020 8050 7859

Who this is for

  • People about to move to the UK for work, study or family
  • UK residents planning to move abroad or return to India
  • Employees on international assignments
  • Families selling or keeping a UK home on departure

What we cover

Before you move

Timing of income, gains and asset sales around your arrival or departure date.

Residence status

Whether and from when you will be UK resident, and what that means for your worldwide income.

Leaving the UK

Telling HMRC, closing down UK tax affairs and dealing with the UK property, pensions and investments you leave behind.

Arriving in the UK

Registering for Self Assessment, applying the FIG regime where available and setting up your first UK return.

Returning later

Rules that can bring income and gains back into the UK tax net if you come back within a few years.

How it works

  1. 1

    Planning call

    We discuss your dates, assets and plans before you move.

  2. 2

    Written plan

    We set out what to do and when, on both sides of the move.

  3. 3

    Filing

    We prepare your returns, including split year and FIG claims where relevant.

  4. 4

    Follow-up

    We check in once you have settled so nothing is missed.

Frequently asked questions

When do I become UK tax resident?

It depends on the Statutory Residence Test, which looks at the days you spend in the UK, your work and your connections to the UK. It is not simply a matter of when you land.

I am leaving the UK. Do I need to tell HMRC?

You may need to file a final return and report your departure so your tax status is updated. We can do this for you.

What about my UK property if I leave?

Rental income from UK property remains taxable in the UK. If you sell it, UK residential property gains by non-residents are reportable, usually within 60 days of completion.

Can I plan this after I have already moved?

Yes, but some opportunities are lost once you have moved, which is why planning early matters. We can still review where you are and fix what can be fixed.

Official guidance: GOV.UK: Tax on your income if you move abroad

This page is general information, not personal tax advice. Rules change and your circumstances matter, so please speak to us before acting.

Related services

Talk to a specialist

A free, no-obligation call to talk through your situation and what we would do.

See pricing
ACCA
AccreditedChartered Certified Accountants
HMRC
Registered AgentHM Revenue & Customs
xero
Silver
Partner
CertifiedCloud Accounting Experts
Companies House
RegisteredCompanies House
ACSP
RegisteredAuthorised Corporate Service Provider
TD
TAXDOME
PartnerPractice Management
ACCA
AccreditedChartered Certified Accountants
HMRC
Registered AgentHM Revenue & Customs
xero
Silver
Partner
CertifiedCloud Accounting Experts
Companies House
RegisteredCompanies House
ACSP
RegisteredAuthorised Corporate Service Provider
TD
TAXDOME
PartnerPractice Management
ACCA
AccreditedChartered Certified Accountants
HMRC
Registered AgentHM Revenue & Customs
xero
Silver
Partner
CertifiedCloud Accounting Experts
Companies House
RegisteredCompanies House
ACSP
RegisteredAuthorised Corporate Service Provider
TD
TAXDOME
PartnerPractice Management
ACCA
AccreditedChartered Certified Accountants
HMRC
Registered AgentHM Revenue & Customs
xero
Silver
Partner
CertifiedCloud Accounting Experts
Companies House
RegisteredCompanies House
ACSP
RegisteredAuthorised Corporate Service Provider
TD
TAXDOME
PartnerPractice Management
ACCA
AccreditedChartered Certified Accountants
HMRC
Registered AgentHM Revenue & Customs
xero
Silver
Partner
CertifiedCloud Accounting Experts
Companies House
RegisteredCompanies House
ACSP
RegisteredAuthorised Corporate Service Provider
TD
TAXDOME
PartnerPractice Management