Leaving the UK?
Ensure Your Tax Affairs Are In Order
Leaving the UK comes with important tax responsibilities. Properly managing your UK tax affairs before and after departure can save you time, money, and stress.
At Expat Tax Solutions, we guide individuals through the process of exiting the UK tax system smoothly and compliantly.
UK Tax Checklist for Leavers
1. Tell HMRC you're leaving
Depending on your circumstances, you may be required to notify HMRC that you are leaving via Form P85. This will enable HMRC to issue a tax repayment or tax code NT to cease PAYE withholding if you remain on UK payroll.
2. Claim a refund for overpaid tax
Individuals who cease UK employment part way through the year are often entitled to a tax refund due to the mechanics of the PAYE system. It is important to determine whether this is the case and reclaim the overpaid tax as soon as possible.
3. File a departure tax return
You may be required to file a self-assessment tax return to declare your tax residence status and any ongoing sources of UK taxable income.
Understand Your Ongoing UK Tax Obligations
Know your tax residence status
UK tax residence is determined by the Statutory Residence Test (SRT). Relevant factors include:
- Working and personal time spent in the UK
- Access to UK homes
- Where your family reside
Knowing your UK tax residence status is vital in understanding your ongoing exposure to UK tax.
Manage your ongoing UK tax obligations
You will be required to continue to file UK tax returns if you have ongoing sources of UK income and gains. These include:
- Self-employment income
- UK rental income
- Dividends from UK companies
- UK bank interest
- Gains from selling UK residential property
Continuing to meet your UK reporting obligations is essential to avoid penalties.
Deregister from the UK tax system
If you have no ongoing UK income, you may no longer be required to file UK tax returns. If you have previously filed UK tax returns, we can de-register you from UK self-assessment to ensure HMRC no longer expect you to file UK tax returns.
How can we help?
Our expert tax advisers can:
✅ Review your tax position before you leave
✅ Submit forms to HMRC on your behalf
✅ Advise on tax residency and double taxation treaties
✅ Help you manage ongoing UK income (like rental property)
✅ Support you with ongoing UK tax returns
✅ De-register you from UK self-assessment
Schedule a free consultation to find out more.
