{"id":99878,"date":"2026-10-23T10:33:59","date_gmt":"2026-10-23T10:33:59","guid":{"rendered":"https:\/\/cargoholidays.com\/uk-tax-for-expats"},"modified":"2026-10-23T10:34:03","modified_gmt":"2026-10-23T10:34:03","slug":"uk-tax-for-expats","status":"publish","type":"post","link":"https:\/\/cargoholidays.com\/fr\/uk-tax-for-expats","title":{"rendered":"Fiscalit\u00e9 britannique pour les expatri\u00e9s : r\u00e9sidence, revenus locatifs, retraites et formulaire P85 (Guide 2026)"},"content":{"rendered":"<head><script type=\"application\/ld+json\">{\n    \"@context\": \"https:\\\/\\\/schema.org\",\n    \"@graph\": [\n        {\n            \"@type\": \"BlogPosting\",\n            \"headline\": \"UK Tax for Expats: Residency, Rental Income, Pensions and P85 (2026 Guide)\",\n            \"description\": \"UK tax for expats in 2026: the statutory residence test, form P85, rental income and the NRL scheme, pensions, National Insurance and double tax treaties.\",\n            \"mainEntityOfPage\": \"https:\\\/\\\/cargoholidays.com\\\/uk-tax-for-expats\",\n            \"image\": \"https:\\\/\\\/cargoholidays.com\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/uk-tax-for-expats-cargoholidays-1024x576.jpg\",\n            \"datePublished\": \"2026-10-23\",\n            \"dateModified\": \"2026-10-23\",\n            \"inLanguage\": \"en-GB\",\n            \"author\": {\n                \"@type\": \"Organization\",\n                \"name\": \"CargoHolidays\"\n            },\n            \"publisher\": {\n                \"@type\": \"Organization\",\n                \"name\": \"CargoHolidays\",\n                \"url\": \"https:\\\/\\\/cargoholidays.com\"\n            }\n        },\n        {\n            \"@type\": \"FAQPage\",\n            \"mainEntity\": [\n                {\n                    \"@type\": \"Question\",\n                    \"name\": \"Do expats pay UK tax?\",\n                    \"acceptedAnswer\": {\n                        \"@type\": \"Answer\",\n                        \"text\": \"Non-residents usually pay UK tax only on UK income, such as rental income, but rules vary by income type and treaty.\"\n                    }\n                },\n                {\n                    \"@type\": \"Question\",\n                    \"name\": \"What is the statutory residence test?\",\n                    \"acceptedAnswer\": {\n                        \"@type\": \"Answer\",\n                        \"text\": \"HMRC's test to decide if you are UK tax resident in a tax year, based on days in the UK and your ties.\"\n                    }\n                },\n                {\n                    \"@type\": \"Question\",\n                    \"name\": \"What is form P85?\",\n                    \"acceptedAnswer\": {\n                        \"@type\": \"Answer\",\n                        \"text\": \"The form you use to tell HMRC you are leaving the UK, and to claim back overpaid tax on employment income.\"\n                    }\n                },\n                {\n                    \"@type\": \"Question\",\n                    \"name\": \"Do I pay tax on UK rent if I live abroad?\",\n                    \"acceptedAnswer\": {\n                        \"@type\": \"Answer\",\n                        \"text\": \"Yes. Under the Non-Resident Landlord scheme tax is deducted, unless HMRC approves you to receive rent gross.\"\n                    }\n                },\n                {\n                    \"@type\": \"Question\",\n                    \"name\": \"Will my UK State Pension increase if I live abroad?\",\n                    \"acceptedAnswer\": {\n                        \"@type\": \"Answer\",\n                        \"text\": \"Only in some countries, such as the EEA and the USA. It is frozen in many others.\"\n                    }\n                }\n            ]\n        }\n    ]\n}<\/script>\n<\/head><div class=\"ch-post\"><p class=\"ch-updated\">Derni\u00e8re mise \u00e0 jour : 23 octobre 2026<\/p><p><strong>Moving abroad doesn&rsquo;t automatically mean you stop paying UK tax.<\/strong> 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.<\/p><p><em>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.<\/em><\/p>Am I still UK tax resident? The statutory residence test<p>HMRC uses the <strong>Statutory Residence Test (SRT)<\/strong> to decide whether you are UK resident for a tax year (6 April to 5 April).<\/p><div class=\"ch-table\"><table><thead><tr><th>Test<\/th><th>What it looks at<\/th><\/tr><\/thead><tbody><tr><td>Automatic overseas tests<\/td><td>For example, fewer than 16 days in the UK, or working full time abroad with limited UK days<\/td><\/tr><tr><td>Automatic UK tests<\/td><td>For example, 183 days or more in the UK, or your only home being in the UK<\/td><\/tr><tr><td>Sufficient ties test<\/td><td>Days in the UK combined with ties such as family, accommodation, work and time spent in the UK<\/td><\/tr><\/tbody><\/table><\/div><p><strong>Split-year treatment<\/strong> can apply in the year you leave or return, so you&rsquo;re only taxed as UK resident for part of the year.<\/p><figure style=\"margin:1.6em 0\"><img src=\"https:\/\/cargoholidays.com\/wp-content\/uploads\/2021\/09\/AdobeStock_211644248-1024x681.jpeg\" alt=\"Woman with suitcase\" width=\"1024\" height=\"681\" loading=\"lazy\" style=\"width:100%;height:auto;border-radius:12px;display:block\" title=\"Woman with suitcase\"><figcaption style=\"font-size:.85em;color:#6b7280;margin-top:.45em;text-align:center\">Leaving the UK can change your tax residence, but not always straight away.<\/figcaption><\/figure><h2>Telling HMRC you&rsquo;re leaving: form P85<\/h2><ul><li><strong>Form P85<\/strong> tells HMRC you are leaving the UK and can help you reclaim tax overpaid on employment income.<\/li><li>If you file Self Assessment returns, you usually report leaving on your tax return instead.<\/li><li>Keep records of the days you spend in the UK after you leave.<\/li><\/ul><h2>What UK income is still taxed?<\/h2><div class=\"ch-table\"><table><thead><tr><th>Income<\/th><th>Taxed in the UK as a non-resident?<\/th><\/tr><\/thead><tbody><tr><td>UK rental income<\/td><td>Oui<\/td><\/tr><tr><td>UK employment for work done in the UK<\/td><td>Usually yes<\/td><\/tr><tr><td>UK pensions<\/td><td>Often yes, but treaties may move the taxing right to your new country<\/td><\/tr><tr><td>UK government pensions (civil service, military)<\/td><td>Usually taxed in the UK<\/td><\/tr><tr><td>UK savings interest and dividends<\/td><td>Often limited or exempt, depending on the rules<\/td><\/tr><tr><td>Capital gains on UK property<\/td><td>Yes, non-residents must report sales within 60 days<\/td><\/tr><\/tbody><\/table><\/div><h2>Renting out your UK home: the Non-Resident Landlord scheme<\/h2><p>If you let property in the UK while living abroad:<\/p><ul><li><strong>Your letting agent or tenant<\/strong> must deduct basic-rate tax from the rent, unless HMRC approves you to receive rent gross.<\/li><li><strong>Apply on form NRL1<\/strong> to receive rent without tax deducted, then report it on a Self Assessment return.<\/li><li><strong>Personal allowance:<\/strong> many British citizens abroad can still claim the UK personal allowance.<\/li><\/ul><figure style=\"margin:1.6em 0\"><img src=\"https:\/\/cargoholidays.com\/wp-content\/uploads\/2022\/11\/Cargo-Ship-Travel-Cargoholidays8-1024x401.jpg\" alt=\"Calm seascape\" width=\"1024\" height=\"401\" loading=\"lazy\" style=\"width:100%;height:auto;border-radius:12px;display:block\" title=\"Calm seascape\"><figcaption style=\"font-size:.85em;color:#6b7280;margin-top:.45em;text-align:center\">Double taxation treaties stop most expats paying tax twice on the same income.<\/figcaption><\/figure><h2>Pensions and National Insurance<\/h2><ul><li><strong>State Pension:<\/strong> 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.<\/li><li><strong>Voluntary National Insurance:<\/strong> you may be able to pay voluntary contributions to fill gaps in your record.<\/li><li><strong>Private pensions:<\/strong> transfers to overseas schemes (QROPS) can carry a 25% charge in some cases. Take regulated advice.<\/li><\/ul><h2>Double taxation treaties<\/h2><p>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&rsquo;t pay tax twice on the same income.<\/p><h2>Checklist for expats<\/h2><ol><li>Work out your residence under the SRT.<\/li><li>Tell HMRC you&rsquo;re leaving (P85 or Self Assessment).<\/li><li>Apply to the NRL scheme if you let your home.<\/li><li>Check your State Pension forecast and NI record.<\/li><li>Get local tax advice in your new country.<\/li><li>Keep records of UK days, income and property.<\/li><\/ol><p>\u00c0 lire \u00e9galement : <a href=\"https:\/\/cargoholidays.com\/fr\/prets-immobiliers-pour-les-expatries-britanniques\/\">UK expat mortgages<\/a>, <a href=\"https:\/\/cargoholidays.com\/fr\/moving-money-abroad-from-uk\/\">transf\u00e9rer de l'argent \u00e0 l'\u00e9tranger<\/a>, <a href=\"https:\/\/cargoholidays.com\/fr\/moving-abroad-checklist\/\">Liste de contr\u00f4le pour un d\u00e9m\u00e9nagement \u00e0 l'\u00e9tranger<\/a> et <a href=\"https:\/\/cargoholidays.com\/fr\/moving-back-to-the-uk\/\">retourner au Royaume-Uni<\/a>.<\/p><h2>Foire aux questions<\/h2><div class=\"ch-faq\"><h3>Do expats pay UK tax?<\/h3><p>Non-residents usually pay UK tax only on UK income, such as rental income, but rules vary by income type and treaty.<\/p><h3>What is the statutory residence test?<\/h3><p>HMRC&rsquo;s test to decide if you are UK tax resident in a tax year, based on days in the UK and your ties.<\/p><h3>What is form P85?<\/h3><p>The form you use to tell HMRC you are leaving the UK, and to claim back overpaid tax on employment income.<\/p><h3>Do I pay tax on UK rent if I live abroad?<\/h3><p>Yes. Under the Non-Resident Landlord scheme tax is deducted, unless HMRC approves you to receive rent gross.<\/p><h3>Will my UK State Pension increase if I live abroad?<\/h3><p>Only in some countries, such as the EEA and the USA. It is frozen in many others.<\/p><\/div><div class=\"ch-cta\"><strong>Living abroad? Travel home by sea<\/strong><p>Ask us about cargo ship voyages between the UK and the world.<\/p><a class=\"ch-btn\" href=\"https:\/\/cargoholidays.com\/fr\/sinformer-pour-une-croisiere-cargo\/\">Obtenir un devis de voyage \u2192<\/a><\/div><\/div>\n<style>\n.ch-post{font-family:inherit;line-height:1.7;color:#1f2937;max-width:820px;margin:0 auto}\n.ch-post h2{font-size:1.6em;margin:1.8em 0 .6em;color:#0b2545;border-bottom:3px solid #f5a623;padding-bottom:.25em}\n.ch-post h3{font-size:1.15em;margin:1.4em 0 .3em;color:#0b2545}\n.ch-post p{margin:0 0 1em}\n.ch-post ul,.ch-post ol{margin:0 0 1.2em 1.3em}\n.ch-post li{margin:.35em 0}\n.ch-post .ch-updated{font-size:.9em;color:#6b7280;margin-bottom:1.2em}\n.ch-post .ch-table{overflow-x:auto;margin:1.2em 0 1.6em}\n.ch-post table{border-collapse:collapse;width:100%;font-size:.95em}\n.ch-post th{background:#0b2545;color:#fff;text-align:left;padding:.65em .8em}\n.ch-post td{padding:.6em .8em;border-bottom:1px solid #e5e7eb;vertical-align:top}\n.ch-post tr:nth-child(even) td{background:#f6f8fb}\n.ch-post .ch-faq{background:#f6f8fb;border-radius:12px;padding:1em 1.4em;margin:1em 0 2em}\n.ch-post .ch-faq h3{margin-top:1em}\n.ch-post .ch-cta{background:linear-gradient(135deg,#0b2545,#13315c);color:#fff;border-radius:14px;padding:1.6em 1.8em;margin:2.2em 0;text-align:center}\n.ch-post .ch-cta strong{display:block;font-size:1.35em;margin-bottom:.4em;color:#fff}\n.ch-post .ch-cta p{color:#dbe4f0;margin:.2em 0 1.1em}\n.ch-post .ch-btn{display:inline-block;background:#f5a623;color:#0b2545 !important;font-weight:700;text-decoration:none;padding:.8em 1.6em;border-radius:999px}\n.ch-post .ch-btn:hover{background:#ffbb45}\n.ch-post em{color:#4b5563}\n<\/style>","protected":false},"excerpt":{"rendered":"<p>UK tax for expats in 2026: the statutory residence test, form P85, rental income and the NRL scheme, pensions, National Insurance and double tax treaties.<\/p>","protected":false},"author":1,"featured_media":99877,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"single3.php","format":"standard","meta":[],"categories":[1019],"tags":[1693,1692,1691,1690,1689],"yst_prominent_words":[],"acf":[],"_links":{"self":[{"href":"https:\/\/cargoholidays.com\/fr\/wp-json\/wp\/v2\/posts\/99878"}],"collection":[{"href":"https:\/\/cargoholidays.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cargoholidays.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cargoholidays.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cargoholidays.com\/fr\/wp-json\/wp\/v2\/comments?post=99878"}],"version-history":[{"count":1,"href":"https:\/\/cargoholidays.com\/fr\/wp-json\/wp\/v2\/posts\/99878\/revisions"}],"predecessor-version":[{"id":99879,"href":"https:\/\/cargoholidays.com\/fr\/wp-json\/wp\/v2\/posts\/99878\/revisions\/99879"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cargoholidays.com\/fr\/wp-json\/wp\/v2\/media\/99877"}],"wp:attachment":[{"href":"https:\/\/cargoholidays.com\/fr\/wp-json\/wp\/v2\/media?parent=99878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cargoholidays.com\/fr\/wp-json\/wp\/v2\/categories?post=99878"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cargoholidays.com\/fr\/wp-json\/wp\/v2\/tags?post=99878"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/cargoholidays.com\/fr\/wp-json\/wp\/v2\/yst_prominent_words?post=99878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}