UK taxes when you live abroad

Are you still UK resident?

The statutory residence test is worked out for each tax year, in this order: if any automatic overseas test applies, you're non-resident; if not, and any automatic UK test applies, you're resident; if neither, the sufficient ties test decides. HMRC, RDR3 statutory residence test notes, June 2026

Automatically non-resident

Under 16 days

You spend fewer than 16 days in the UK in the tax year. HMRC, RDR3 statutory residence test notes, June 2026

Under 46 days

You spend fewer than 46 days in the UK, and you weren't UK resident in any of the previous 3 tax years. HMRC, RDR3 statutory residence test notes, June 2026

Full-time work abroad

You work full-time overseas over the tax year (on average 35 hours or more a week, by HMRC's calculation), with no significant break, spend fewer than 91 days in the UK, and work more than 3 hours on fewer than 31 days in the UK. HMRC, RDR3 statutory residence test notes, June 2026, HMRC manual RFIG20150, working full-time overseas

Automatically resident

183 days

You spend 183 days or more in the UK in the tax year. HMRC, RDR3 statutory residence test notes, June 2026

A UK home

You have a home in the UK for at least 91 days in a row (at least 30 of them in the tax year), you're there on at least 30 days in the tax year, and you have no home overseas, or have one but spend fewer than 30 days in it in the tax year. HMRC, RDR3 statutory residence test notes, June 2026

Full-time work in the UK

You work full-time in the UK for any 365-day period that falls in the tax year, and more than 75% of the days you work over 3 hours in that period are UK workdays. HMRC, RDR3 statutory residence test notes, June 2026

The sufficient ties test

The ties

A family tie, an accommodation tie, a work tie (more than 3 hours' UK work on at least 40 days), a 90-day tie and, if you were UK resident in any of the previous 3 tax years, a country tie. HMRC manual RFIG20510, ties, HMRC manual RFIG20560, work tie, HMRC, RDR3 statutory residence test notes, June 2026

How many ties make you UK resident, by days in the UK in the tax year:

Sources: HMRC, RDR3 statutory residence test notes, June 2026

Counting days

The midnight rule

A day counts if you're in the UK at the end of it (midnight). There are exceptions for transit days and exceptional circumstances; exceptional circumstances can cover at most 60 days a year. HMRC manual RFIG20710, days spent in the UK, HMRC manual RFIG22220, exceptional circumstances

The deeming rule

If you were UK resident in at least 1 of the previous 3 tax years, have at least 3 UK ties, and are in the UK on more than 30 days without being there at midnight, the days after the first 30 count too. HMRC manual RFIG20720, deeming rule

The year you leave

Split-year treatment

If you're UK resident for the year you leave, the year can be split so the part after you go is treated as overseas. For leavers there are three cases: starting full-time work overseas, being the partner of someone who does, or ceasing to have a home in the UK. Each has conditions set out in RDR3 and HMRC's manual. HMRC, RDR3 statutory residence test notes, June 2026, HMRC, SA109 notes 2025 to 2026

If you file Self Assessment

Fill in the residence pages (SA109) with your return. GOV.UK says to send that section by post, and that you can't use HMRC's online services to tell it you're leaving. Commercial software that supports the SA109 pages can also file it (see Filing from abroad). GOV.UK, tax if you leave the UK

If you don't

Use form P85, if you've left the UK and may not be coming back, or you're working abroad full-time for at least a full tax year. Include your P45 if you have one. GOV.UK, leaving the UK (P85), August 2024, GOV.UK, tax if you leave the UK

UK income while you're abroad

Still taxed

You usually have to pay tax on UK income even when you're not UK resident: for example rent, UK pensions, savings interest and wages. GOV.UK, tax on your UK income if you live abroad

Work

Once you're non-resident, the UK generally taxes your employment earnings only for duties done in the UK. If you live abroad and are employed in the UK, tax is worked out on the days you work in the UK. ITEPA 2003, section 27, GOV.UK, working in the UK while living abroad

Personal Allowance

You keep the tax-free allowance as a non-resident if you're a British citizen, a citizen of an EEA country, or worked for the UK government at any time in that tax year. Some tax treaties also give it. GOV.UK, Personal Allowance if you live abroad, HMRC, SA109 notes 2025 to 2026

Savings and dividends

UK bank and building society interest and UK dividends are among the "disregarded income" for non-residents. Your UK tax can be capped at the tax on your other income, worked out without the Personal Allowance, plus any tax already taken off the disregarded income. You pay the smaller of that and the normal figure. HMRC, HS300 non-residents and investment income, April 2026

Renting out your UK home

Who it covers

The Non-Resident Landlord Scheme applies if your usual home is outside the UK: for the scheme, living abroad for 6 months or more a year counts, even if you're still UK resident for tax. GOV.UK, rent from UK property if you live abroad

Tax taken off the rent

A letting agent must deduct basic-rate tax (20%) from your rent. With no agent, a tenant who pays more than £100 a week must do it. HMRC, non-resident landlords scheme notes, March 2026, GOV.UK, paying tax on rent to landlords abroad

Getting rent paid in full

Apply to HMRC on form NRL1 to have your rent paid without tax taken off. HMRC can refuse if your returns or payments are overdue. HMRC, non-resident landlords scheme notes, March 2026, GOV.UK, rent from UK property if you live abroad

You still file

Either way, you still send a Self Assessment return for the rent, unless HMRC tells you not to. GOV.UK, rent from UK property if you live abroad, HMRC, non-resident landlords scheme notes, March 2026

Selling UK property

60 days

As a non-resident you must report every sale or disposal of UK property or land within 60 days of completion, even if there's no tax to pay or you made a loss, and pay any tax due in the same 60 days. It's done through HMRC's online Capital Gains Tax on UK property account. Late reporting or payment can mean interest and a penalty. GOV.UK, report and pay Capital Gains Tax on UK property, GOV.UK, Capital Gains Tax on UK property if you're not UK resident, January 2026

Which gain is taxed

For residential property (including homes you let out), the usual starting point is the value on 5 April 2015; for non-residential property, 5 April 2019. You can instead split the whole gain over the years you owned it, or use the gain over the whole time you owned it, which HMRC says may only be worth it if you made a loss. GOV.UK, working out the gain as a non-resident, April 2026

Rates

18% and 24% for individuals in 2026/27, after a £3,000 tax-free allowance. GOV.UK, Capital Gains Tax rates and allowances, April 2026

If it was your home

Private Residence Relief can cover all or part of the gain, and the last 9 months you owned it qualify too. But for a tax year when you're not resident where the home is, it only counts as your home if you meet a day count: at least 90 days there in the tax year, counted at midnight (days in your other homes in that country, and your spouse's or civil partner's days, can count). GOV.UK, working out the gain as a non-resident, April 2026, HMRC manual CG64985, final period of ownership, HMRC manual CG64575, non-resident day count, HMRC manual CG64582, the 90-day test

ISAs, student loans, National Insurance and Child Benefit

ISAs

You can keep your ISAs open and still get UK tax relief, but you can't pay in once you're non-resident (unless you're a Crown employee working overseas, or their spouse or civil partner). Tell your provider as soon as you stop being UK resident. You can still transfer to another provider. GOV.UK, ISAs if you move abroad, January 2025

Student loans

Tell the Student Loans Company if you're leaving the UK for more than 3 months, ideally before you go, and fill in an Overseas Income Assessment Form with evidence of how you support yourself. GOV.UK says overseas repayment thresholds are based on living costs in each country. If you don't send your income details, you're expected to pay a fixed monthly amount for that country, and you can build up arrears. GOV.UK, repaying your student loan, nidirect, student loans when you move overseas, GOV.UK, overseas thresholds for Plan 5 loans, April 2026

National Insurance in the EU

If a UK employer sends you to work in an EU country temporarily, for up to 2 years, you can stay in the UK system. The same goes for self-employed people working there temporarily. Switzerland has its own convention. GOV.UK, National Insurance in the EEA or Switzerland, January 2024

Elsewhere

In a country with a social security agreement, you may keep paying UK National Insurance with a certificate of coverage. In other countries you pay UK Class 1 for the first 52 weeks if you're working abroad temporarily, your employer has a UK place of business, you're ordinarily resident in the UK and you lived here just before you started. GOV.UK, National Insurance if you work abroad, HMRC, social security abroad (NI38), July 2026

Voluntary National Insurance

You might be able to pay voluntary contributions while you're abroad, to protect your State Pension. GOV.UK, National Insurance if you work abroad

Child Benefit

Tell the Child Benefit Office if you go abroad for more than 8 weeks. You can keep it in the EEA or Switzerland only in limited cases: broadly, if you moved before 1 January 2021 (or meet another Withdrawal Agreement condition), are still liable to pay UK National Insurance, and are working or getting certain benefits. GOV.UK, Child Benefit if you leave the UK

Voluntary National Insurance and your State Pension: pensions when you move abroad

Inheritance tax

Residence, not domicile

Since 6 April 2025, you're a "long-term UK resident" if you were UK resident for at least 10 of the 20 tax years before the current one. Then your assets outside the UK can be subject to inheritance tax too. HMRC manual IHTM47020, long-term UK residents, April 2026, GOV.UK, inheritance tax if you're a long-term UK resident

After you leave

You can stay a long-term UK resident for up to 10 tax years after you leave, depending on how many years you were UK resident. Ten tax years in a row as a non-resident resets the test. A transitional rule applies if you were non-resident for 2025/26 and weren't UK domiciled or deemed domiciled on 30 October 2024: see GOV.UK's guidance. GOV.UK, inheritance tax if you're a long-term UK resident, HMRC manual IHTM47020, long-term UK residents, April 2026

How long it lasts after you leave, by years of UK residence in the 20 before:

Sources: HMRC manual IHTM47020, long-term UK residents, April 2026, GOV.UK, inheritance tax if you're a long-term UK resident

Coming back

Back within 5 years

If you were away for 5 years or less, and had been solely UK resident in at least 4 of the 7 tax years before the year you left, some income and gains from your time away can be taxed in the year you return. That includes capital gains, certain pension payments and lump sums, distributions from closely controlled companies and chargeable event gains. HMRC manual RFIG21510, temporary non-residence, HMRC, RDR3 statutory residence test notes, June 2026

Back after 10 years

The 4-year foreign income and gains regime replaced the remittance basis on 6 April 2025. If you were non-resident for at least 10 tax years in a row, you can claim it for up to 4 consecutive tax years from when you become UK resident again, and pay no UK tax on eligible foreign income and gains. You claim on your Self Assessment return, and give up your tax-free allowances (including the Personal Allowance and the Capital Gains Tax allowance) for that year. GOV.UK, the 4-year foreign income and gains regime

Filing from abroad

Deadlines

Register by 5 October after the tax year ends if you need to file. For 2025/26: paper returns by 31 October 2026, online returns and payment by 31 January 2027. GOV.UK, Self Assessment deadlines

Payments on account

Two advance payments towards next year's bill, each normally half of last year's, due 31 January and 31 July. You don't make them if last year's bill was under £1,000, or more than 80% of your tax was collected at source. GOV.UK, pay your Self Assessment bill, GOV.UK, payments on account

Late

A late return means an initial £100 penalty. Late tax gets further penalties of 5% of the unpaid tax at 30 days, 6 months and 12 months. HMRC press release, January 2026

How to send it

You can't use HMRC's own online service if you're non-resident. Send paper forms (SA100 with the SA109 residence pages), use commercial software that handles the SA109 pages, or use an accountant. The 60-day property return is separate, and free on HMRC's site. GOV.UK, tax on your UK income if you live abroad, GOV.UK, sending your return, GOV.UK, report and pay Capital Gains Tax on UK property

Services for non-resident returns

From each one's own pages, alphabetical. "Not stated" means we couldn't find it on their site, not that they don't do it.

Sources: GoSimpleTax, pricing, September 2026, GoSimpleTax, UK property tax returns from abroad, GOV.UK, software for Self Assessment, September 2026, PTI Returns, fees, Taxfix, UK expats, UK Property Accountants, non-resident returns

Also on HMRC's list of software that handles the residence pages: Taxd, Untied and TaxCalc, among others. We couldn't find their prices. Crunch says it only takes on clients who are UK tax residents with a UK home address, although its Self Assessment page mentions expats. GOV.UK, software for Self Assessment, September 2026, Crunch, am I a UK tax resident, April 2025