Your residence status decides it
The Statutory Residence Test, not your visa or your flight date, decides whether you remain UK tax resident for 2026/27. Spend 183 or more days in the UK and you are automatically resident; keep UK days low with few UK ties and you will usually be non-resident. In the year you leave, split-year treatment can tax you as a resident only up to your departure date, provided you meet a qualifying case such as starting full-time work overseas. You claim it on the SA109 residence pages of your Self Assessment return, and file form P85 to tell HMRC you have left.
What stays UK-taxable from Singapore
UK-source income does not follow you out. Rent from a UK property remains taxable under the Non-Resident Landlord Scheme; apply on form NRL1 to receive it gross and report the profit each year. Gains on UK residential property must be reported and the tax paid within 60 days of completion, wherever you live. Most UK pensions stay UK-source income, although the UK-Singapore double tax treaty can reallocate taxing rights depending on the pension type. Pay for days you physically work in the UK can also remain UK-taxable.
The five-year rule and the Singapore side
If you were UK resident in at least four of the seven tax years before leaving and you return within five years, the temporary non-residence rules can tax gains and certain pension lump sums realised while you were away in your year of return. Singapore itself taxes income on a territorial basis at progressive resident rates of up to 24% and has no general capital gains tax, so a gain realised abroad may escape tax entirely if your absence exceeds five years. Those Singapore points are indicative only and should be confirmed with a local adviser. Our Singapore move guide covers the full pre-departure checklist.