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Horizon UK Tax Solutions

Do I pay UK tax if I move to Malta?

Answered by Jordan Onraet-Wells, Founder & Chartered Tax Adviser (CTA). Published 6 August 2026. Last reviewed 6 August 2026.

The short answer

Yes, until you break UK tax residence you pay UK tax on your worldwide income, wherever you live. A Maltese residence permit changes nothing on its own; only non-residence under the Statutory Residence Test does. Once you are non-resident, most foreign income leaves UK tax, though UK rent, UK property gains and government service pensions stay taxable. Malta then taxes you on Malta-source income and remitted foreign income, with a EUR 5,000 minimum tax for many resident non-doms.

  • Moving alone changes nothing: only becoming non-resident under the Statutory Residence Test ends UK tax on your worldwide income.
  • If you leave part-way through the tax year, split-year treatment can tax you as non-resident from your departure date; it is claimed on the SA109 pages, not the P85.
  • Tell HMRC you have left: form P85 if you do not file Self Assessment, or the SA109 residence pages of your return if you do.
  • UK rental profits, UK government service pensions and gains on UK property stay UK-taxable; property disposals must be reported within 60 days even if no tax is due.
  • Return to the UK within five years and the temporary non-residence rules can tax gains and certain income you realised abroad; the residence-based inheritance tax tail can run up to 10 years.
  • Malta taxes resident non-doms on Malta-source income and remitted foreign income, with a EUR 5,000 minimum tax where foreign income of at least EUR 35,000 is not fully remitted.

Fixed-fee service

Non-Resident and Expat Tax Return

£750 fixed

A Chartered Tax Adviser prepares and files your UK return for the year you leave, SA109 residence pages and any split-year claim included, and the non-resident returns that follow if you keep UK income. That is the total, agreed before any work starts. Never hourly. A return with several income streams, investments or structures is the Complex Personal Tax Return, from £950, and we tell you which fee applies before you commit.

  • SA109 residence pages and the split-year claim for your departure year
  • UK rental income, employment, pensions and gains on the right pages
  • Personal Allowance claimed as a non-resident where you qualify
  • Filed online as your agent, so the 31 January deadline stays open
Tax returns for expats

Yes, until you break UK tax residence

Moving to Malta does not by itself end your UK tax. Until you are non-resident under the Statutory Residence Test, HMRC taxes your worldwide income wherever you happen to live, and a Maltese residence permit changes nothing on its own. The cleanest exit is usually working full time abroad with fewer than 91 UK days and no more than 30 UK workdays in the tax year. If you leave part-way through a tax year, split-year treatment can tax you as non-resident from your departure date; you claim it on the SA109 residence pages of your Self Assessment return. If you do not file a return, tell HMRC you have left using form P85.

What stays UK-taxable after you go

Non-residence does not switch everything off. UK rental profits remain taxable under the Non-Resident Landlord Scheme, UK government service pensions stay taxable in the UK, and disposals of UK property must be reported with any tax paid within 60 days of completion, even where nothing is due. Two tails matter. Return to the UK within five years and the temporary non-residence rules can tax gains and certain income you realised abroad in your year of return, and the residence-based inheritance tax tail can run for up to 10 years after departure.

What Malta charges instead

Malta is not a zero-tax move. As a Maltese resident who is not domiciled there, you pay Maltese tax on Malta-source income and on foreign income you remit to Malta, at rates of up to 35%, while foreign capital gains stay outside Maltese tax even if you bring the proceeds in. Resident non-doms with foreign income of at least EUR 35,000 that is not fully remitted pay a minimum tax of EUR 5,000 a year, and the Global Residence Programme taxes remitted foreign income at a flat 15% with a EUR 15,000 minimum. A UK-Malta double taxation convention has been in force since 1995. The full Malta guide walks through the whole move step by step.

This is general information for the 2026/27 UK tax year, not personal tax advice; speak to a Chartered Tax Adviser about your own position.

Deadline 31 January 2027

Filing a 2025/26 return?

A Chartered Tax Adviser prepares and files it for you, including the pages HMRC's free online service cannot handle. Fixed fees from £450, non-resident and expat returns £750 fixed, agreed before any work starts.

How it works

Applies to you? Ask us directly

A page can only take you so far. Book a free 30-minute clarity call with Jordan, a Chartered Tax Adviser, and get this answered for your exact situation, on a fixed fee agreed upfront.

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2025/26 tax returns due 31 January
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