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Horizon UK Tax Solutions

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

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

The short answer

Yes, while you remain UK tax resident you pay UK tax on your worldwide income wherever you live, and a Philippine visa changes nothing on its own. Once you break UK residence under the Statutory Residence Test, UK tax narrows to UK-source income such as rental profits, government service pensions and gains on UK property. The Philippines then taxes you only on Philippine-source income, charging nothing on your UK pensions, dividends, interest or rents.

  • You stay taxable on your worldwide income until you are non-resident under the Statutory Residence Test; the move itself changes nothing.
  • The cleanest break is full-time work abroad with fewer than 91 UK days a year and no more than 30 UK workdays.
  • Split-year treatment can start non-residence from your departure date, claimed on the SA109 pages of your return, not the P85.
  • UK rental profits, government service pensions and gains on UK property stay UK-taxable; property gains must be reported within 60 days even with no tax to pay.
  • Return within five years and the temporary non-residence rules can bite, and the residence-based IHT tail can run for up to 10 years.
  • The Philippines taxes resident foreigners only on Philippine-source income, at graduated rates of 0% to 35% on local earnings.

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

Residence decides it, not the move

The UK taxes residents on worldwide income, so simply living in Manila or Cebu does not stop UK tax. What matters is breaking residence under the Statutory Residence Test. Spend 183 or more days in the UK in a tax year and you are automatically resident. The cleanest route out is working abroad full time, averaging at least 35 hours a week, while spending fewer than 91 days in the UK with no more than 30 of them spent working here. For the year you leave, 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, while the P85 simply tells HMRC you have gone if you do not file returns.

What stays UK-taxable after you go

Non-residents still pay UK tax on UK-source income. Rental profits remain taxable, with letting agents or tenants deducting tax unless HMRC approves gross payment under the Non-Resident Landlord Scheme. Government service pensions stay UK-taxable, but the UK-Philippines treaty taxes pensions paid for past employment only where you live, so a UK occupational pension can fall out of UK tax once you are treaty resident in the Philippines. Gains on UK property must be reported and any tax paid within 60 days of completion, even where nothing is due. Two tails deserve respect: return to the UK within five years and the temporary non-residence rules can tax gains and certain income you realised while abroad in your year of return, and since 6 April 2025 a long-term UK resident can carry residence-based inheritance tax exposure for up to 10 years after leaving.

The Philippine side of the ledger

The Philippines taxes resident aliens only on Philippine-source income, so UK pensions, dividends, interest and rents sit outside Philippine income tax by design, not by loophole. Work you physically perform there is Philippine-source and taxed at graduated rates from 0% on the first PHP 250,000 up to 35% above PHP 8 million. The SRRV retirement visa was restructured from 1 September 2025, with the Classic option now needing a US dollar time deposit of between USD 15,000 and USD 50,000 depending on age and pension. A UK-Philippines double taxation convention has been in force since 22 January 1978. Our full guide to moving to the Philippines walks through the exit 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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