The UK Expat Hub

Leaving the country does not by itself make you non-resident. Your status is decided by the Statutory Residence Test, which works through the automatic overseas tests (for example spending fewer than 16 days in the UK, or working full-time abroad), then the automatic UK tests, and finally a sufficient ties test that weighs your UK connections against the number of days you spend here. Once you are genuinely non-resident the UK stops taxing most of your foreign income — but UK-source income remains taxable in the UK whatever your status. That includes UK rental income (collected under the Non-Resident Landlord Scheme) and some UK pension income. Split-year treatment can apply in the year you leave or return.

Relief comes from combining two things: becoming non-resident under the Statutory Residence Test, and relying on the double tax treaty between the UK and your new country of residence. The treaty allocates taxing rights income by income; where it gives your country of residence the taxing right, you claim relief rather than paying in both places. For income taxed at source in the UK — pensions in particular — that means applying to HMRC for a No Tax (NT) code so the income is paid gross and taxed only where you live. Most treaty claims require a Tax Residency Certificate from your new country's tax authority to prove you are resident there.

A UK pension stays in place when you move abroad; you can keep a UK SIPP or a defined benefit scheme as a non-resident. Income is normally taxed at source under PAYE, but where the double tax treaty gives your country of residence the taxing right you can apply for an NT (No Tax) code and receive it gross, paying tax only where you live. Transferring to a QROPS — a Qualifying Recognised Overseas Pension Scheme — is one option, but a 25% Overseas Transfer Charge applies to the transfer unless a specific exclusion is met, so it does not suit everyone. Any defined benefit transfer over £30,000 also requires advice from an FCA-authorised specialist. The right route depends on the pension type, your destination and the relevant treaty.

Often, yes. From 6 April 2025 the UK moved from a domicile basis to a residence basis for Inheritance Tax. If you are a long-term resident — broadly, UK resident for at least 10 of the previous 20 tax years — your worldwide estate is within UK IHT, charged at 40% above the £325,000 nil-rate band. This exposure does not end the day you leave: a tail keeps worldwide assets in scope for up to 10 years after departure, depending on how long you were resident. UK-situated assets, such as UK property, stay within UK IHT regardless of where you live.

You can keep an existing ISA when you move abroad — it stays open and the holdings remain sheltered — but you cannot make new subscriptions once you are non-resident for UK tax. For someone who is genuinely non-resident and pays no UK tax on investment income and gains anyway, the ISA wrapper often adds little, and its tax-free status may not be recognised in your new country of residence. Internationally compliant offshore bonds are the usual alternative for non-resident investors.

Currency is one of the most underestimated costs of living abroad. A multi-currency account lets you hold sterling and your local currency without forced conversion; a specialist FX broker is typically cheaper than a high-street bank on larger transfers; and a forward contract can fix today's rate for a known future payment such as a property purchase. As a rule of thumb, hold an emergency buffer in the currency of your day-to-day outgoings and structure investments around the currency you actually spend in.

No. These guides and tools are general information about how the UK rules work, written to help you understand your position and the questions worth asking. They do not take account of your circumstances and are not a substitute for regulated advice. UK tax, pension and IHT rules change and interact with the rules of your country of residence, so where the amounts are material, take advice in every jurisdiction with a claim on you before acting.