Last updated: 23 October 2026

Moving abroad doesn’t automatically mean you stop paying UK tax. Your tax position depends on your residence status, where your income comes from and the tax treaty between the UK and your new country. This guide explains the basics of UK tax for expats in 2026.

This guide is general information, not tax advice. Tax rules change, and your situation may be different. Speak to a qualified tax adviser before you make decisions.

HMRC uses the Statutory Residence Test (SRT) to decide whether you are UK resident for a tax year (6 April to 5 April).

Split-year treatment can apply in the year you leave or return, so you’re only taxed as UK resident for part of the year.

Telling HMRC you’re leaving: form P85

• Form P85 tells HMRC you are leaving the UK and can help you reclaim tax overpaid on employment income.
• If you file Self Assessment returns, you usually report leaving on your tax return instead.
• Keep records of the days you spend in the UK after you leave.

What UK income is still taxed?

Renting out your UK home: the Non-Resident Landlord scheme

If you let property in the UK while living abroad:

• Your letting agent or tenant must deduct basic-rate tax from the rent, unless HMRC approves you to receive rent gross.
• Apply on form NRL1 to receive rent without tax deducted, then report it on a Self Assessment return.
• Personal allowance: many British citizens abroad can still claim the UK personal allowance.

Pensions and National Insurance

• State Pension: you can claim it abroad, but it only rises each year in some countries, such as the EEA, the USA and others with agreements. It is frozen in many others, including Australia and Canada.
• Voluntary National Insurance: you may be able to pay voluntary contributions to fill gaps in your record.
• Private pensions: transfers to overseas schemes (QROPS) can carry a 25% charge in some cases. Take regulated advice.

Double taxation treaties

The UK has tax treaties with over 130 countries. They decide which country can tax each type of income and give relief so you don’t pay tax twice on the same income.

Checklist for expats

1. Work out your residence under the SRT.
2. Tell HMRC you’re leaving (P85 or Self Assessment).
3. Apply to the NRL scheme if you let your home.
4. Check your State Pension forecast and NI record.
5. Get local tax advice in your new country.
6. Keep records of UK days, income and property.

Related: UK expat mortgages, moving money abroad, moving abroad checklist et moving back to the UK.

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