Who We Help
Leaving the UK? Your tax, planned before you go
End-to-end tax support for people and families relocating from the UK, covering residency, timing, and overseas obligations.
The Short Answer
Leaving the UK does not automatically end your UK tax obligations, and getting the timing and paperwork right can be the difference between a clean break with a refund and an unexpected bill years later.
Your UK tax position turns on whether you become non-resident under the Statutory Residence Test, whether you qualify for split-year treatment, and what UK-source income or gains you leave behind.
Horizon UK Tax Solutions specialises in cross-border departures on a fixed-fee basis, so you know the cost of getting it right before any work begins.
What Usually Needs Solving
The points that decide what you pay
The Statutory Residence Test
Your answer is binary for the year, resident or non-resident, and it is the single most important fact behind almost every cross-border tax decision you will make.
Split-year treatment
For most people who move abroad it is the single most valuable concession in the year of the move: without it, income earned after you leave can still be exposed to UK tax.
Forms and refunds
Telling HMRC you are going, working out your residence, and claiming any refund you are due, without the traps that catch people who move abroad.
UK income you leave behind
UK rental income remains taxable in the UK regardless of where you live, and as a non-resident landlord you must register with HMRC or have tax deducted at source.
The five-year trap
The temporary non-residence rules can tax gains you realise abroad if you return to the UK within five years, so disposals need planning before you go.
Inheritance tax after you leave
Under the residence-based rules from April 2025, your worldwide estate can stay within UK inheritance tax for years after you leave.
Free In-Depth Guides
Read the guides first, if you like
Leaving the UK
Leaving the UK: a tax guide for people moving abroad
Leaving the UK does not automatically end your UK tax obligations. Getting the timing and the paperwork right is the difference between a clean break with a refund and an unexpected bill years later.
12 min read · Reviewed June 2026
Leaving the UK
P85, NT Tax Code and Your Leaving-Year UK Refund
How P85 leaving the UK works in 2026/27: when to file P85 or Self Assessment, claiming your leaving-year refund, the NT tax code, NRL1 and how the money reaches you.
9 min read · Reviewed June 2026
Residency & the SRT
UK Statutory Residence Test (SRT) Explained
The Statutory Residence Test decides, tax year by tax year, whether you are UK resident. Days, ties and work patterns all count, and the answer drives everything else in your cross-border position.
12 min read · Reviewed June 2026
Residency & the SRT
Split-Year Treatment Explained: UK Tax in the Year You Move
Split-year treatment divides the tax year you move into a resident part and a non-resident part, so you are not taxed as a UK resident for the whole year of your move.
10 min read · Reviewed June 2026
Non-Resident Landlords
Non-Resident Landlord Tax: UK Rental Income Abroad
UK rental income stays taxable in the UK however far away you live. What changes when you move abroad is how the tax is collected: the Non-Resident Landlord Scheme, form NRL1, your allowances and your filing route.
12 min read · Reviewed June 2026
Cross-Border Business
Closing Your UK Company When You Leave the UK
How to close a solvent UK limited company when you emigrate: striking off with form DS01, the £25,000 rule, Members Voluntary Liquidation, Business Asset Disposal Relief at 18%, and the timing traps around leaving the UK.
10 min read · Reviewed June 2026
Country Guides
Moving to Dubai from the UK: the 2026/27 tax guide
Dubai's headline is famously simple: 0% personal income tax. The UK side of the move is where the planning lives, from the Statutory Residence Test to what happens to UK property and pensions.
9 min read · Reviewed June 2026
Country Guides
Moving to Spain from the UK: the 2026/27 tax guide
Moving to Spain from the UK is two tax jobs at once: leaving the UK system cleanly and entering the Spanish one with your eyes open.
11 min read · Reviewed June 2026
Country Guides
Moving to Australia from the UK: the 2026/27 tax guide
The UK-to-Australia move is one of the most popular corridors we advise on, and one of the easier ones to get wrong. This guide covers both ends of the move.
10 min read · Reviewed June 2026
Residency & the SRT
Returning to the UK: The 5-Year Temporary Non-Residence Trap
If you leave the UK and return within five years, HMRC's temporary non-residence rules can tax gains, dividends and other income realised while you were abroad.
8 min read · Reviewed July 2026
Free Tax Tools
Run your own numbers, before we speak
UK Statutory Residence Test Calculator
Free UK Statutory Residence Test calculator. Enter your UK days, work pattern and ties for an instant indication of whether you are UK resident, with the deciding test and full reasoning.
Try it freeSplit-Year Treatment Case Finder & 5-Year Trap Checker
Free tool: find which of HMRC’s eight split-year cases applies when you move to or from the UK, and check whether the 5-year temporary non-residence trap could tax your gains on return. 2026/27.
Try it freeRelocation Comparison
Dubai vs Portugal vs stay: compare what changes when you leave the UK, income, CGT, wealth and inheritance tax, residency basis and treaty position, side by side. Indicative guidance.
Try it freeInheritance Tax Residence Tail Calculator
Free tool: under the residence-based inheritance tax rules from April 2025, see whether you are a long-term resident and how many years your worldwide estate stays in UK IHT after you leave. 2026/27.
Try it freeOur Promise
Fixed fees, agreed in advance
We confirm your fee in writing before any work begins. You always know exactly what you are paying, billed as a fixed amount, never in arrears by the hour.
What it costs
Premium non-resident and expat tax returns are £550, handling cross-border taxation, multi-country income, and UK residency under the Statutory Residence Test. Advisory and project work, such as residency planning and capital gains strategies, is quoted as a fixed fee agreed upfront, scoped to your situation.
See full fixed-fee pricingCommon Questions
Honest answers, before you book
More questions? Read our full FAQ.
Ready When You Are
Start with a free clarity call
Book a free clarity call and we will talk through your situation and confirm a fixed price in writing: no obligation, no pressure, and no surprises.
Prefer email? Reach us at jordanonraet-wells@horizonukts.com