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HorizonUK Tax Solutions

Do I pay UK tax if I move to the Netherlands?

Answered by Jordan Onraet-Wells, Founder & Chartered Tax Adviser (CTA). Published 17 August 2026. Last reviewed 17 August 2026.

The short answer

Yes, at least at first: you keep paying UK tax on your worldwide income until you have broken UK tax residence under the Statutory Residence Test, and a Dutch job or an Amsterdam apartment changes nothing on its own. Once you are non-resident, the UK taxes only your remaining UK-source income, such as rental profits and gains on UK property, while the Netherlands taxes you on worldwide income through its box system, softened for qualifying new arrivals by the 30% ruling. The 2008 UK-Netherlands treaty then decides who taxes what, and it is unusual on pensions.

  • HMRC taxes your worldwide income until you are non-resident under the Statutory Residence Test; the cleanest route out is full-time work abroad with fewer than 91 UK days and no more than 30 UK workdays.
  • Split-year treatment can tax you as non-resident from your departure date, claimed on the SA109 pages of your Self Assessment return, not the P85.
  • UK rental profits stay UK-taxable under the Non-Resident Landlord Scheme, and gains on UK property must be reported and paid within 60 days of completion, even where no tax is due.
  • The 2008 UK-Netherlands treaty, in force since 25 December 2010, sends most pensions to the Netherlands, and its government service article covers salaries only, so even UK government service pensions can end up taxed in the Netherlands.
  • Return to the UK within five years and the temporary non-residence rules can tax gains and certain income you realised abroad, and the residence-based inheritance tax tail can run for up to 10 years.

Until you break UK residence, nothing changes

The UK taxes residents on worldwide income, so a move to the Netherlands only helps once you are non-resident under the Statutory Residence Test. For someone taking a Dutch job the usual route is the third automatic overseas test: full-time work abroad averaging at least 35 hours a week, fewer than 91 UK days and no more than 30 UK workdays. Amsterdam is barely an hour from London, which is exactly how commuter-style moves drift over a threshold. If you leave part-way through a tax year, split-year treatment can tax you as non-resident from your departure date; it is claimed on the SA109 pages of your return, not by the P85.

What stays UK-taxable after you leave

Non-residents still pay UK tax on UK-source income. Rental profits on a kept property fall under the Non-Resident Landlord Scheme, and gains on UK property must be reported and any tax paid within 60 days of completion, even where nothing is due. Two longer tails matter as well: come back within five years and the temporary non-residence rules can tax gains and certain income you realised abroad in your year of return, and since 6 April 2025 the residence-based inheritance tax rules can keep a long-term UK resident's worldwide estate within UK IHT for up to 10 years after departure.

The Dutch side: boxes, the 30% ruling and an odd pension answer

The Netherlands taxes residents on worldwide income through three boxes, with a top box 1 rate of 49.5% and a flat 36% charge on deemed investment returns in box 3, so this is not a low-tax play. What makes it work for employees is the 30% ruling, which lets a qualifying new arrival receive up to 30% of salary tax free for up to five years, falling to 27% for newcomers from 2027. The 2008 treaty, in force since 25 December 2010, is unusual on pensions: its government service article covers salaries only, so UK government service pensions fall under the general pensions article rather than staying automatically with the UK, and the UK can generally only tax a pension paid to a Netherlands resident where specific source-state conditions are met. The full corridor detail is in our Netherlands guide. Horizon handles the UK side of the move on fixed fees agreed upfront, and a free clarity call is the quickest way to find out what your exit involves.

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.

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