Break UK residence first, whatever your visa says
Your visa category and your tax residence are separate questions, and people routinely confuse them. The UK taxes residents on worldwide income, so a move to Bali only helps once you are non-resident under the Statutory Residence Test; the usual route is full-time work abroad, averaging at least 35 hours a week with fewer than 91 UK days and no more than 30 UK workdays. Leave part-way through a tax year and split-year treatment can tax you as non-resident from departure, claimed on the SA109 residence pages of your final Self Assessment return rather than the P85. On the other side, spending more than 183 days in Indonesia in any 12-month period points to Indonesian tax residence whatever stamp is in your passport.
What the UK keeps taxing, including your pension
Non-residents still pay UK tax on UK-source income. Rental profits fall under the Non-Resident Landlord Scheme, with basic rate tax withheld unless HMRC approves gross payment, and gains on UK property must be reported and any tax paid within 60 days of completion. The clause that surprises people is pensions: Article 18 of the 1993 UK-Indonesia treaty allows the state a pension is paid from to tax it, so UK PAYE continues on UK private and workplace pensions paid to an Indonesian resident, with Indonesia relieving double tax by credit. Many treaties give the residence country sole taxing rights over private pensions; this one does not, and planning built on that assumption fails. Freelancers fare better: once non-resident with no UK fixed base and under 91 UK days, professional income for UK clients is generally taxable only in Indonesia.
The Indonesia side: worldwide tax with a four-year soft landing
Indonesian residents are taxed on worldwide income at progressive rates from 5% up to 35% above IDR 5 billion. The soft landing is the Omnibus Law concession: a foreign citizen who becomes resident can, subject to expertise requirements, be taxed only on Indonesian-source income for their first four years, which can keep UK rental and investment income outside the Indonesian net. The catch is that the concession cannot be combined with treaty benefits on the same income, so the choice needs making deliberately with a local adviser. The full corridor, including the remote worker visa landscape and the freelancer analysis, is in our guide to UK tax when moving to Indonesia. We handle the UK side on fixed fees agreed upfront, and a free clarity call will tell you what actually needs doing before you commit to anything.
