Leaving the UK takes a plan.
Before comparing destination tax rates, establish how the move affects your existing UK position. This guide is a preparation tool, not a tax-residence decision.
1. Review days and connections together
The Statutory Residence Test considers days, work, homes and UK ties. Spending fewer than 183 days in the UK does not by itself establish non-residence. Split-year treatment has specific conditions.
2. Examine your income and assets
UK property, pensions, investments, trusts and company interests can raise different questions. A business owner's move also needs a review of company residence, management, payroll and where work is performed.
3. Consider a later return
Temporary non-residence rules can bring specified income and gains received while abroad back into UK taxation on return. Timing a dividend, disposal or pension transaction requires individual advice.
4. Check the inheritance-tax history
From 6 April 2025, the long-term UK residence rules are central to inheritance tax on foreign assets. Exposure may continue for years after departure. A foreign residence permit or passport does not reset that history.