Leaving the UK

Do I pay UK tax if I move to Thailand?

Answered by Jordan Onraet-Wells, Founder & Chartered Tax Adviser (CTA). Published 28 July 2026. Last reviewed 28 July 2026.

The short answer

Often, yes. Moving to Thailand does not end UK tax by itself: your position depends on the Statutory Residence Test, and even once you become non-resident the UK still taxes UK-source income and gains, including rental profits, most UK pensions and gains on UK property. Thailand then applies its own rules, taxing residents on Thai-source income and on foreign income remitted into Thailand.

The Statutory Residence Test decides your position for each tax year separately; 183 or more UK days in a year makes you automatically UK resident.
Split-year treatment can limit UK tax on worldwide income to the part of the departure year before you leave, but only if you fit one of HMRC's specific cases.
UK rental income stays taxable under the Non-Resident Landlord Scheme, and UK property disposals must be reported within 60 days of completion, even where no tax is due.
Returning within five years can trigger the temporary non-residence rule if you were UK resident in at least 4 of the 7 tax years before leaving, pulling certain gains, pension withdrawals and close-company dividends back into UK tax.
Thailand taxes residents (180 days or more in a calendar year) on Thai-source income and on foreign income remitted there; the UK-Thailand treaty has no pensions article.

Residence comes first

Whether you keep paying UK tax depends on the Statutory Residence Test, which is applied separately to each tax year. Spend 183 or more days in the UK in a tax year and you are automatically UK resident and taxable on worldwide income. In the year you leave, split-year treatment may divide the year into a UK part and an overseas part, but only if you meet one of HMRC's specific cases, such as starting full-time work overseas or ceasing to have a UK home. You claim it on the SA109 residence pages, and it shelters foreign income from the split point onwards, not UK income.

What the UK still taxes once you are non-resident

Becoming non-resident generally switches off UK tax on your foreign income and gains, but UK-source items remain taxable. UK rental profits stay in charge through the Non-Resident Landlord Scheme (register with form NRL1 to receive rent gross), and disposals of UK property must be reported and any tax paid within 60 days of completion. Most UK pensions stay within UK tax rules, and the 5-year temporary non-residence rule can claw certain gains, pension withdrawals and close-company dividends back into UK tax if your absence does not exceed five years. Tell HMRC you are leaving using form P85, or the SA109 pages if you file Self Assessment.

Thailand taxes you too

Thailand has its own charge. Spend 180 days or more there in a calendar year and you become Thai tax resident, taxable on Thai-source income and on foreign income you remit into Thailand; since 1 January 2024, remitted foreign income is taxable in the year of remittance if it arose on or after that date. The UK-Thailand treaty also has no pensions article, so private UK pensions are not cleanly protected from Thai tax on remitted income. Thai rules are moving and a proposed relaxation remains unenacted, so confirm your Thai position with a qualified local adviser and read our full Moving to Thailand tax guide.

Go deeper

Sources and further reading

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.

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.

All quick answers