UK Tax Guides

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.

15 min read Reviewed July 2026

P85, NT Tax Code and Your Leaving-Year UK Refund

P85 leaving the UK guide for 2026/27: when to file P85 or Self Assessment, claim your leaving year tax refund, get an NT code and receive the money abroad.

11 min read Reviewed July 2026

Voluntary NI From Abroad: The Class 2 Change

From 6 April 2026 expats can no longer pay Class 2 voluntary NI.

8 min read Reviewed July 2026

Working Abroad for a UK Employer: Tax and NI

Working abroad for a UK employer?

9 min read Reviewed July 2026

Autumn Budget 2026 for Expats and UK Leavers: What We Know

The Budget is confirmed for Wednesday 28 October 2026. This living page separates what is already legislated for leavers and non-residents from the exit charge, CGT, IHT and pension rumours, and sets out what is genuinely worth doing before Budget day and what is panic.

9 min read Reviewed August 2026

UK State Pension Living Abroad: Frozen Rates, Tax and Claims

Your UK State Pension is payable anywhere in the world, but the country you pick decides whether it rises each April or freezes at the day-one rate, and the tax treaty decides which country taxes it. Add the end of Class 2 contributions from abroad in April 2026, and retiring overseas now needs three decisions made properly, not one.

11 min read Reviewed August 2026

Student Loan Repayments Abroad: The 2026/27 Rules

Your student loan follows you when you leave the UK. You must tell the Student Loans Company within the rules, your repayment threshold changes with your destination, and silence is expensive: fixed monthly charges, penalty interest, and in the worst case the whole balance demanded in one lump sum.

11 min read Reviewed August 2026

Influencers and Content Creators Leaving the UK: the Tax Guide

Once you are genuinely non-resident, brand deals, ad revenue and subscription income earned for work done abroad fall out of UK income tax. The traps are everything you leave behind: the UK company that stays UK resident, the W-8BEN that stops working in Dubai, the VAT registration nobody cancels, and the five year rule that taxes your biggest dividend the day you come home.

10 min read Reviewed August 2026

Doctors and Nurses Moving Abroad: The UK Tax Checklist

For NHS staff taking a job in Australia, New Zealand, Canada or the Gulf, the UK tax answer is mostly good news: split-year treatment takes your overseas salary out of UK tax from around your departure, a refund of PAYE is usually due, and voluntary National Insurance is cheap. The one thing that does not travel is the NHS Pension, and the one form people forget is the CF83.

11 min read Reviewed August 2026

Disregarded Income: The Rule That Caps UK Tax for Non-Residents

Non-resident for a whole tax year? Sections 811 to 814 ITA 2007 cap your UK tax on dividends, interest and certain other income, often at nil. Here is what counts as disregarded income, the two computations, the SA109 boxes, and worked examples at £20,000 and £80,000 of dividends.

11 min read Reviewed August 2026

Country Guides

43 guides

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.

10 min read Reviewed July 2026

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.

12 min read Reviewed July 2026

Moving to Portugal from the UK: the 2026/27 tax guide

Two things changed the picture for Britons moving to Portugal, and most older guides predate both. Here is how the move works now, on the UK side and the Portuguese one.

10 min read Reviewed July 2026

Moving to Australia from the UK: Tax Implications 2026/27

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.

11 min read Reviewed July 2026

Moving to Cyprus from the UK: the 2026/27 tax guide

Cyprus has become one of the most talked-about destinations for UK leavers wanting a low-tax EU base in the sun. This guide covers the UK exit and the Cypriot regime side by side.

11 min read Reviewed July 2026

Moving to Canada from the UK: the 2026/27 tax guide

Once you become non-UK resident, the UK stops taxing your worldwide income but keeps taxing what you leave behind. This guide walks the UK-to-Canada move through both systems.

10 min read Reviewed June 2026

Moving to New Zealand from the UK: the 2026/27 tax guide

Become non-UK resident and the UK stops taxing your worldwide income, but it keeps the right to tax what you leave behind. Here is the UK-to-New Zealand move, end to end.

11 min read Reviewed June 2026

Moving to Ireland from the UK: the 2026/27 tax guide

Move from the UK to Ireland and you usually stop being UK tax resident from departure, often with split-year treatment. The detail is in what the UK keeps taxing afterwards.

10 min read Reviewed June 2026

Moving to Switzerland from the UK: the 2026/27 tax guide

Whether you still pay UK tax after moving to Switzerland turns mainly on the Statutory Residence Test. Leave genuinely and the UK's claim narrows to UK-source income and certain gains.

10 min read Reviewed June 2026

Moving to Germany from the UK: the 2026/27 tax guide

Move from the UK to Germany and you usually stop being UK tax resident once you have genuinely left, after which the UK taxes only UK-source income and certain UK gains.

10 min read Reviewed June 2026

Moving to France from the UK: the 2026/27 tax guide

Moving to France does not switch off UK tax the moment you board the ferry. The Statutory Residence Test decides when you become non-resident, and the UK keeps taxing what you leave behind.

12 min read Reviewed June 2026

Moving to Singapore from the UK: the 2026/27 tax guide

Move to Singapore and you usually stop being UK tax resident, often from the date you leave. The UK keeps taxing rental profits, UK property gains and most UK pensions.

10 min read Reviewed June 2026

Moving to Thailand from the UK: the 2026/27 tax guide

Moving to Thailand does not end your UK tax obligations overnight. Residence under the Statutory Residence Test comes first, and even non-residents keep paying UK tax on UK-source income.

10 min read Reviewed June 2026

Moving to Saudi Arabia from the UK: the 2026 tax guide

Saudi Arabia charges no personal income tax on salaries, a large part of why it has become such a popular destination for British professionals. The UK exit is where the tax work sits.

10 min read Reviewed July 2026

Moving to the UAE from the UK: tax, Golden Visa and free zones

The UAE charges individuals no personal income tax on salaries, investment income or capital gains, so the move can genuinely cut your bill. The UK side decides whether it actually does.

10 min read Reviewed July 2026

Moving to Qatar from the UK: the 2026 tax guide

Qatar levies no personal income tax on employment income, so a move to Doha can genuinely lower your tax bill. Whether it does depends on how cleanly you leave the UK system.

8 min read Reviewed July 2026

Moving to Italy from the UK: the flat-tax regime explained

Italy's flat-tax regime lets new residents cap Italian tax on foreign income and gains at a single annual lump sum. This guide explains how the election works for UK leavers.

10 min read Reviewed July 2026

UK Tax for British Expats in the Gulf

For British expats in the Gulf, UK tax exposure turns on one thing above all: whether you are UK resident under the Statutory Residence Test. This guide covers the whole Gulf picture.

10 min read Reviewed July 2026

Moving to Bahrain from the UK: the 2026 tax guide

Become UK non-resident and you generally stop paying UK income tax on Bahrain earnings and most foreign income. This guide covers the exit, and what the UK still taxes.

7 min read Reviewed July 2026

Moving to Oman from the UK: the 2026 tax guide

Move to Oman and, once you are UK non-resident, the UK generally stops taxing your worldwide income and gains. The work is in leaving cleanly and managing what stays behind.

9 min read Reviewed July 2026

Moving to Monaco from the UK: the 2026 tax guide

Monaco charges its residents no personal income tax, capital gains tax or wealth tax. The hard part of the move is making, and keeping, UK non-residence.

8 min read Reviewed July 2026

Moving to the US from the UK: the 2026 tax guide

Become a US tax resident and the United States taxes your worldwide income, not just what you earn in America. This guide walks the UK-to-US move through both systems.

11 min read Reviewed July 2026

The Cyprus non-dom regime for UK leavers: 2026 guide

Cyprus non-dom status gives a UK leaver up to 17 years of dividends and interest free of Cypriot defence tax, and the 2026 reform kept the benefit intact. This guide explains what non-doms still pay, how to get the status, and how to break UK residence cleanly so the regime actually works.

7 min read Reviewed July 2026

The Cyprus 60-Day Tax Residency Rule: A UK Leaver's Guide

Cyprus will treat you as tax resident after just 60 days if you meet four strict conditions. What the rule actually requires, what changed on 1 January 2026, and the UK trap that catches British leavers who assume it ends their UK residence.

9 min read Reviewed July 2026

Retiring to Cyprus from the UK: Pensions and Tax (2026/27)

Once you are Cyprus resident, the 2018 UK-Cyprus treaty moves almost all UK pension income, including the State Pension, into Cypriot taxing rights, and Cyprus then taxes foreign pensions at a flat 5% above 5,000 euros by default, with an annual option to use the normal bands instead. This guide covers the treaty, NT codes, the State Pension, UK property left behind and healthcare.

8 min read Reviewed July 2026

Moving to Panama from the UK: the 2026/27 tax guide

Panama taxes only Panamanian-source income, so foreign income can sit outside its net entirely. The UK side of the move is where the planning lives, from the Statutory Residence Test to the residence-based IHT tail.

8 min read Reviewed July 2026

Moving to Greece from the UK: the 2026/27 tax guide

Greece pairs two flat regimes, a 100,000 euro non-dom lump sum and a 7% rate for foreign pensioners, with a UK treaty that dates from 1953. The UK side of the move decides whether any of it works.

8 min read Reviewed August 2026

Moving to Malta from the UK: the 2026/27 tax guide

Malta taxes residents who are not domiciled there only on Malta-source income and on foreign income remitted to Malta, and foreign capital gains stay outside Maltese tax even when remitted. The UK side of the move is where the planning lives, from the Statutory Residence Test to the residence-based IHT tail.

9 min read Reviewed August 2026

Moving to Hungary from the UK: the 2026/27 tax guide

Hungary charges a flat 15% personal income tax and the EU's lowest corporation tax at 9%, with no wealth tax. The UK side of the move is where the planning lives, from the Statutory Residence Test to the residence-based IHT tail.

8 min read Reviewed August 2026

Moving to Poland from the UK: the 2026/27 tax guide

Poland taxes residents on worldwide income at 12% and 32%, but a 19% flat rate for business income, a lump-sum option on revenue and a four-year return relief make it far friendlier than the headline bands suggest. The UK exit still decides most of the outcome.

9 min read Reviewed August 2026

Moving to the Philippines from the UK: the 2026/27 tax guide

The Philippines taxes foreign residents only on Philippine-source income, so UK pensions, dividends and rents can sit outside its net entirely. The UK side of the move is where the planning lives, from the Statutory Residence Test to the residence-based IHT tail.

8 min read Reviewed August 2026

Moving to Croatia from the UK: the 2026/27 tax guide

Croatia taxes residents on worldwide income at rates each municipality sets within national ranges, but its digital nomad permit exempts foreign-employer income from Croatian income tax entirely. The UK exit is where the planning lives, from the Statutory Residence Test to the residence-based IHT tail.

9 min read Reviewed August 2026

Moving to the Isle of Man from the UK: the 2026/27 tax guide

The Isle of Man offers a 21% top rate, an electable £220,000 annual tax cap and no local capital gains or inheritance tax, a short flight from London. The catch is that the island's closeness makes UK residence easy to keep by accident, and the UK IHT tail follows you regardless.

8 min read Reviewed August 2026

Moving to the Netherlands from the UK: the 2026/27 tax guide

The Netherlands taxes residents on worldwide income through its box 1, 2 and 3 system, with a 49.5% top rate softened for new arrivals by the 30% ruling, which drops to 27% from 2027. The UK exit is where the planning lives, from the Statutory Residence Test to a treaty that treats pensions unlike almost any other.

11 min read Reviewed August 2026

Moving to the Channel Islands from the UK: the 2026/27 tax guide

Jersey and Guernsey both tax income at 20%, levy no capital gains tax and no inheritance tax, and sit under an hour from London. The comprehensive 2018 double taxation agreements with the UK are full modern treaties, which changes the pension answer many older guides still get wrong. The UK exit is where the planning lives.

11 min read Reviewed August 2026

Moving to South Africa from the UK: the 2026/27 tax guide

South Africa taxes its residents on worldwide income at 18% to 45%, but generous rebates, a 40% capital gains inclusion rate and a pensions article that hands taxing rights to South Africa make the corridor kinder than the headline rates suggest. The UK exit still decides everything, from the Statutory Residence Test to the 10-year inheritance tax tail.

9 min read Reviewed August 2026

Moving to Turkey from the UK: the 2026/27 tax guide

Turkey taxes residents on worldwide income at up to 40%, but a new law gives arrivals a 20-year exemption on foreign-source income, and the 1986 UK-Turkey treaty hands taxing rights over UK private pensions to Turkey alone. The UK exit still decides everything, from the Statutory Residence Test to the 60-day property rules.

10 min read Reviewed August 2026

Moving to Sweden from the UK: the 2026/27 tax guide

Sweden taxes residents on worldwide income at municipal rates around 32% plus 20% state tax on higher incomes, but its ISK account turns investment tax into a small annual standing charge and the UK-Sweden treaty lets the UK keep taxing UK-source pensions. The UK exit is where the planning starts.

10 min read Reviewed August 2026

Moving to Japan from the UK: the 2026/27 tax guide

For your first five years in Japan you are usually a non-permanent resident, taxed on foreign income only if it is paid into or remitted to Japan. The UK exit is where the planning lives, from the Statutory Residence Test to a treaty remittance clause that catches unremitted UK pensions.

10 min read Reviewed August 2026

Moving to Malaysia from the UK: the 2026/27 tax guide

Malaysia taxes territorially, exempts most foreign income received by resident individuals until the end of 2036, and levies no capital gains tax on individuals outside real property. The 1996 UK treaty then hands taxing rights over most UK pensions to Malaysia. The UK exit is where the planning lives.

10 min read Reviewed August 2026

Moving to Egypt from the UK: the 2026/27 tax guide

Egypt taxes salaries at progressive rates topping out at 27.5%, and its residence net leans territorial, so much foreign income sits outside it. The UK side is where the planning lives: breaking residence under the SRT, the 1977 treaty's unusually generous pension article, and the catch-up problem for people who left years ago and never told HMRC about their UK rent.

10 min read Reviewed August 2026

Moving to the Cayman Islands from the UK: the 2026/27 tax guide

The Cayman Islands charges no income tax, no capital gains tax and no inheritance tax, which makes the UK side of the move the entire tax story. The 2010 UK-Cayman arrangement is far narrower than a full treaty, so most UK pensions stay UK-taxable for years after you land in George Town.

10 min read Reviewed August 2026

Moving to Indonesia from the UK: the 2026/27 tax guide

Indonesia taxes residents on worldwide income at progressive rates up to 35%, softened by a four-year concession that can limit new foreign residents to Indonesian-source income. The UK side is where the planning lives: breaking residence under the SRT, and a 1993 treaty whose pension article leaves the UK taxing UK pensions paid to Bali.

11 min read Reviewed August 2026

US-UK Tax

11 guides

US-UK Tax

US-UK Tax Guide: Americans in the UK & Brits in the US

Americans in the UK and Brits in the US sit inside two tax nets at once. Getting the interaction right is what keeps the total bill fair rather than doubled.

12 min read Reviewed July 2026

Americans Living in the UK: Tax Explained

Americans living in the UK tax guide: how the US and UK both tax you, dual filing, treaty relief, FBAR and FATCA reporting and the traps to avoid.

12 min read Reviewed June 2026

The US-UK Tax Treaty Explained: How It Works for Individuals

How the US UK tax treaty works for individuals: the residence tie-breaker, the saving clause, pensions, dividends and claiming double tax relief in practice.

13 min read Reviewed June 2026

FBAR and FATCA Explained for UK-Based Americans

FBAR and FATCA explained for Americans in the UK: filing thresholds, deadlines, penalties, key differences and how to catch up safely if you are behind.

8 min read Reviewed June 2026

UK Tax on a US LLC: The Hybrid Entity Trap

US LLC UK tax explained: why HMRC treats an LLC as opaque while the US sees it as transparent, the Anson case, double tax risk and the 2026 reform plans.

9 min read Reviewed July 2026

401(k), IRA and Roth: UK Tax Treatment

401k UK tax rules explained: how the UK-US treaty taxes 401(k) and IRA withdrawals, lump sums, the Roth IRA position and what UK residents must report.

10 min read Reviewed July 2026

US Exit Tax: Giving Up a Green Card or Citizenship

US exit tax explained for 2026: who counts as a covered expatriate, the deemed sale of your assets and what giving up a green card or citizenship costs.

8 min read Reviewed July 2026

Selling US Property as a UK Resident

Selling US property as a UK resident: how FIRPTA withholding, your US return and UK capital gains tax fit together, and how credit relief stops double tax.

8 min read Reviewed July 2026

The PFIC and ISA Traps for Americans in the UK

An ISA is not tax-free for a US citizen, and most UK pooled funds are PFICs with punitive US tax treatment. This guide explains both traps, the mirror-image UK trap for US funds, and how the FIG window changes the picture for new arrivals.

9 min read Reviewed July 2026

The US to UK Arrival Year: How Your First Tax Year Works

Move from the US to the UK mid-year and you sit inside two tax systems at once. This playbook walks through the SRT, the split-year cases for arrivers, claiming the FIG regime on the SA109, the US side in outline and the treaty tie-breaker for the overlap.

8 min read Reviewed July 2026

UK Pensions When You Move to the USA: The Full Picture

Most people moving to the USA simply keep their UK pensions: the treaty protects growth, taxes regular withdrawals only in the US and covers the State Pension too. The 25% tax-free lump sum and the April 2027 inheritance tax change are where the planning lives.

8 min read Reviewed July 2026

Non-Resident Landlords

5 guides

Non-Resident Landlords

Overseas & Non-Resident Landlord Tax on UK Rental Income

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.

15 min read Reviewed July 2026

ATED and the Non-Resident Property Surcharges

ATED and non-resident property UK tax in 2026/27: annual enveloped dwelling charges, the 2% and 5% SDLT surcharges, key reliefs and how best to hold UK homes.

8 min read Reviewed June 2026

Non-Residents Holding UK Property: The Complete Tax Guide

Non resident owning UK property or real estate: 2026/27 tax on rental income, SDLT surcharges, the NRL scheme, non resident CGT and inheritance tax.

10 min read Reviewed July 2026

MTD for Non-Resident Landlords: Your Start Date

Making Tax Digital for non-resident landlords: who is caught from April 2026, the SA109 deferral to 2027, quarterly deadlines, penalties and what to do now.

7 min read Reviewed July 2026

SDLT for Expats and Non-Residents: 2% Surcharge and Refunds

Buying in England or Northern Ireland from abroad means a 2% surcharge on the whole price, and a further 5% if you own any other dwelling anywhere in the world. Both have escape routes: a refund if you move to the UK within a year, and a three year window when you are replacing your main home. The 2026/27 rates, both residence tests, and every refund deadline.

11 min read Reviewed August 2026

Inheritance Tax

11 guides

Inheritance Tax

UK Inheritance Tax Explained

Inheritance Tax is a 40% charge on the part of your estate above the tax-free allowances. This guide explains the nil-rate bands, lifetime gifts and how the 2025 residence-based rules changed who is in scope.

9 min read Reviewed July 2026

Gifts and the 7-Year Rule for Inheritance Tax

A 2026/27 UK guide to inheritance tax and the 7-year rule: how lifetime gifts, potentially exempt transfers, taper relief and annual exemptions cut IHT.

9 min read Reviewed July 2026

Business and Agricultural Relief: The 2026 Reforms

Business property relief and inheritance tax are changing from April 2026: how the new £2.5 million allowance and 50% rate above it affect owners and farmers.

8 min read Reviewed July 2026

Pensions and Inheritance Tax: The April 2027 Change

Pensions and inheritance tax from 6 April 2027: unused pension funds and death benefits join your estate for IHT.

10 min read Reviewed July 2026

How to Reduce Your Inheritance Tax

How to reduce inheritance tax in 2026/27: allowances, the 7 year gift rule, gifts out of income, trusts, business relief and the 2027 pension change.

9 min read Reviewed July 2026

Probate and Inheritance Tax: Paying the Bill

How to pay inheritance tax in 2026/27: the IHT400, the six-month deadline, paying before probate via the Direct Payment Scheme and ten-year instalments.

7 min read Reviewed July 2026

The Residence Nil-Rate Band Explained

How the residence nil rate band works in 2026/27: the £175,000 allowance, who counts as a direct descendant, the £2m taper and the downsizing addition.

7 min read Reviewed July 2026

Inheritance Tax for Unmarried Couples

Unmarried couples get no spouse exemption, no transferable nil-rate band and no automatic inheritance.

8 min read Reviewed July 2026

UK Pensions and IHT From Abroad: The 2027 Trap

From 6 April 2027 unused UK pension funds count for inheritance tax, even for non residents.

8 min read Reviewed July 2026

Inheritance Tax on Gifts When You Live Abroad

Living abroad does not automatically take your gifts outside UK inheritance tax. How the 7-year rule interacts with long-term residence and the 3 to 10 year leaver tail, with three worked examples.

7 min read Reviewed July 2026

The Capped IHT Spouse Exemption for Foreign Spouses

Everyone knows assets pass to a spouse free of Inheritance Tax. Except that if you are a long-term UK resident and your spouse is not, the exemption is capped at £325,000 for your lifetime, and everything above it is taxed like a gift to a stranger. How the cap works, the election that removes it, and the planning that gets around it.

11 min read Reviewed August 2026

Cross-Border Business

10 guides

Cross-Border Business

Running a UK Company from Abroad: Tax Guide

You can run a UK limited company while living abroad, as thousands of directors do. The catch is what your move can do to the company's tax position, and to yours.

15 min read Reviewed June 2026

Hiring Overseas Contractors: a UK Business Guide

A UK business can hire contractors anywhere in the world. The detail is what matters: employment status in two legal systems, withholding, permanent establishment risk and paying people compliantly.

15 min read Reviewed June 2026

Closing Your UK Company When You Leave the UK

Closing a UK company when leaving the UK: choose DS01 strike off or an MVL, use the £25,000 rule wisely and time your exit to protect capital treatment.

10 min read Reviewed June 2026

Non-Resident Director: How You Are Taxed

Non-resident director UK tax for 2026/27: when PAYE applies to director fees, the National Insurance board meeting concession and how dividends are taxed.

9 min read Reviewed June 2026

SEIS and EIS for Expats: Can Non-Residents Claim?

Can non-resident expats claim SEIS and EIS relief?

8 min read Reviewed June 2026

What Is a Global Compliance Manager?

What is a global compliance manager?

9 min read Reviewed June 2026

Managing Tax Across Multiple Countries

Managing tax in multiple countries in 2026/27: residence, double tax relief, where you file, VAT and GST, and one compliance calendar for every deadline.

12 min read Reviewed June 2026

Company Tax Residence and CFC Rules Explained

Company tax residence explained: the central management and control test, treaty tie-breakers, CFC rules, permanent establishment and transfer pricing.

11 min read Reviewed June 2026

Keeping a UK Limited Company When You Move to the USA

You can keep your UK limited company when you move to America, but the day you become a US tax resident it usually becomes a controlled foreign corporation in the US system. The keep, restructure or close decision is far cheaper to make before that day.

8 min read Reviewed July 2026

Share Options and Equity Awards Across Borders

Taking shares in your employer with a cross-border element? One decision outranks every other: the joint section 431 election, with its hard 14-day deadline from acquisition. This guide covers the election, growth shares and US private equity awards, EMI for mobile employees and US citizens, and how RSUs that straddle a move in or out of the UK are apportioned.

11 min read Reviewed August 2026

Residency & the SRT

6 guides

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.

11 min read Reviewed July 2026

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.

13 min read Reviewed July 2026

Returning to the UK: The 5-Year Temporary Non-Residence Trap

Temporary non residence 5 year rule explained for 2026/27: which gains and income HMRC can tax when you return to the UK, and how to time your absence.

8 min read Reviewed July 2026

Seafarers Earnings Deduction for Yacht Crew: 365-Day Rules

The Seafarers Earnings Deduction can take yacht crew earnings out of UK tax entirely: a 100% deduction for an eligible period of at least 365 days mainly spent outside the UK. But the rules are precise, the deduction needs you to stay UK or EEA resident, and a single UK visit over 183 days resets the clock. Here is how the whole regime works, with a worked calendar example.

9 min read Reviewed August 2026

Offshore Oil and Gas Workers: UK Tax on Rotation

A 28/28 rotation rarely makes you non-resident: the field breaks at home blow the day count, one missed hitch creates a significant break, and even genuine non-residents stay taxed on UK Continental Shelf earnings. The full SRT maths for rotators, plus the seafarers deduction boundary, NT codes and offshore wind.

11 min read Reviewed August 2026

Airline Pilots and Cabin Crew: UK Tax Residence Explained

The Statutory Residence Test switches off the full-time-work-abroad escape route for aircrew, so residence is decided by day counts and ties instead. What the relevant-job rule means for pilots and cabin crew, how the work tie catches UK departures, what the treaties actually say about aircrew pay, and what a move to a Middle East carrier really turns on.

11 min read Reviewed August 2026

Moving to the UK

4 guides

Read the guide Moving to the UK

Moving to the UK

Moving to the UK: a tax guide for new arrivers

Moving to the UK usually makes you UK tax resident, but new arrivers often pay tax only from their arrival date, and many qualify for a four-year exemption on foreign income and gains.

12 min read Reviewed July 2026

Moving to the UK from Australia: the 2026 tax guide

Moving to the UK from Australia?

9 min read Reviewed July 2026

Read the guide Moving to the UK

Moving to the UK from Canada: the 2026 tax guide

Moving to the UK from Canada?

7 min read Reviewed July 2026

Read the guide Moving to the UK

Moving to the UK from the USA: the 2026 tax guide

An American moving to the UK keeps filing US returns for life while picking up UK residence under the SRT. This guide covers arrival timing, split-year treatment, the 4-year FIG regime and the FEIE-to-credit handoff.

9 min read Reviewed July 2026

Non-Doms & Inbound

16 guides

Non-Doms & Inbound

The 4-Year FIG Regime: Tax Relief for New UK Residents

The four-year FIG regime gives qualifying new UK residents full relief on foreign income and gains for their first four years, with no remittance trap. This guide covers who qualifies and what a claim really costs.

9 min read Reviewed July 2026

Temporary Repatriation Facility (TRF): The Full Guide

How the Temporary Repatriation Facility works in 2026/27: bring foreign income and gains from before 6 April 2025 to the UK at 12%, before it rises to 15%.

9 min read Reviewed July 2026

Residence-Based Inheritance Tax: The New UK Rules

Residence-based inheritance tax explained: the 10 in 20 year long-term resident test from 6 April 2025, worldwide scope, the leaver tail and how to plan.

8 min read Reviewed July 2026

Moving to the UK from the Gulf: a tax guide for HNWs

Moving to the UK from Dubai tax guide for 2026/27: the 4 year FIG regime, pre arrival planning and residence based IHT for HNWs and returning Brits.

9 min read Reviewed July 2026

Offshore Trusts and UK Tax After the Non-Dom Reforms

Offshore trust UK tax after the 2025 non-dom reforms: the end of protected settlement status, residence based trust IHT, the FIG regime and the TRF explained.

8 min read Reviewed July 2026

Claiming FIG on Your Tax Return: SA109 Walkthrough

Step-by-step SA109 walkthrough for claiming the UK FIG regime on your 2025/26 tax return: boxes 28 and 29, the allowances you give up, disclosure and records.

8 min read Reviewed July 2026

Overseas Workday Relief: The New Rules

Overseas workday relief from 6 April 2025: who qualifies, the 30% and £300,000 cap, workday records, the FIG interaction and the 2026 PAYE change.

7 min read Reviewed July 2026

FIG Regime for Returning British Expats: Who Qualifies

British expats routinely assume the four-year FIG regime is a perk for foreign arrivers. It is not: eligibility is residence-based, so a Brit returning after 10 consecutive non-resident tax years qualifies in full. This guide covers the 10-year count, what is sheltered, and the deadline for 2023/24 returners.

9 min read Reviewed July 2026

FIG Regime Deadlines by Arrival Year: The Dated Reference Table

One dated table mapping every arrival year from 2021/22 to 2026/27 to its four-year FIG window, its final claimable year and the filing deadline for that last claim. If you first became UK resident in 2023/24, that final year is now.

6 min read Reviewed July 2026

8 FIG Regime Mistakes That Cost Real Money

The FIG regime is generous, but it punishes assumptions: the relief is a quantified annual claim, it costs your Personal Allowance, and the four-year clock never pauses. Eight mistakes from real practice, and how to avoid each one.

8 min read Reviewed July 2026

What Happens If You Get the FIG Regime Wrong

A wrong FIG claim is not a technicality: it is undeclared foreign income of a UK resident, which sits squarely inside HMRC's offshore penalty regime. Enquiry windows, discovery assessments reaching back up to 12 years, penalties of up to 200% of the tax, and the two routes for putting an error right before HMRC finds it first.

9 min read Reviewed August 2026

FIG Regime Record Keeping: The Evidence HMRC Expects

A FIG claim is a set of numbers HMRC can test: 10 non-resident years, an arrival date, and every relieved amount quantified in sterling. This guide sets out the evidence that stands behind each figure, the exchange rates to use, how long the law says to keep it all, and what an HMRC information notice can demand.

11 min read Reviewed August 2026

Do You Need an Accountant for the FIG Regime?

If your foreign income is one small, simple source and your residence history is beyond doubt, preparing your own FIG claim is defensible. For everyone else, a specialist usually earns their fee many times over, because the claim is quantified, annual and optional, and each of those words hides a decision. Here is the honest framework.

10 min read Reviewed August 2026

The FIG Regime for Investors and High Earners

For an investor with serious foreign income, a FIG claim can take the UK tax on a £200,000 dividend year and a £300,000 gain from roughly £136,000 to nil, and the money can be brought onshore freely. The catch is that every pound must be quantified on the return, and the offshore penalty regime runs to 200% of the tax when it goes wrong.

10 min read Reviewed August 2026

Overseas Workday Relief Under the New Rules: The Post-2025 Regime

The new Overseas Workday Relief is more generous than the old version in three ways and stricter in one: four years, no offshore account requirement, free remittance of relieved pay, but a hard annual cap of the lower of 30% of qualifying employment income and £300,000, claimed through a two-step election and claim on the SA109.

11 min read Reviewed August 2026

The First FIG Filing Season: 2025/26 Returns Due 31 January 2027

Nobody has ever filed a FIG claim before this filing season: 2025/26 was the regime's first year, and the returns that carry the first claims are due 31 January 2027. New boxes, a strict quantification rule, a 5 October registration deadline for new arrivers, and a first-year tax bill that can hit 150% of the year's liability. The timeline from August 2026 to January, month by month.

10 min read Reviewed August 2026

Foreign Income

7 guides

Foreign Income

Foreign Rental Income: UK Tax and the SA106

Foreign rental income UK tax guide for 2026/27: report overseas lets on the SA106, claim expenses and Foreign Tax Credit Relief, and check 4-year FIG relief.

9 min read Reviewed July 2026

Double Tax Relief UK: How to Avoid Being Taxed Twice

How double tax relief UK works in 2026/27: Foreign Tax Credit Relief, treaty and unilateral relief, the residence tie-breaker and how to claim on SA106.

8 min read Reviewed June 2026

Foreign Pensions and QROPS: UK Tax Guide (2026/27)

QROPS transfers and foreign pensions under UK tax in 2026/27: the 25% overseas transfer charge, the October 2024 rule change and double tax relief.

7 min read Reviewed June 2026

UAE End-of-Service Gratuity: UK Tax Treatment

End of service gratuity UK tax explained: how residence at receipt, the £30,000 threshold and foreign service relief decide what HMRC takes.

7 min read Reviewed July 2026

Transferring Your UK Pension to the Gulf

Transfer UK pension to Dubai or the Gulf?

8 min read Reviewed July 2026

HMRC Worldwide Disclosure Facility & Nudge Letters Explained

The HMRC Worldwide Disclosure Facility explained: how a WDF disclosure works, what a nudge letter and Certificate of Tax Position mean, and what it costs.

9 min read Reviewed July 2026

Offshore Funds: The Non-Reporting Fund Trap

Sell a non-UK fund that is not on HMRC's reporting funds list and your profit is not a capital gain at all: it is an offshore income gain, taxed at income tax rates up to 45% instead of CGT at 24%, with no relief for losses on the income side. How the regime works, how to check the list, and what returning expats and new arrivals can do about it.

11 min read Reviewed August 2026

Capital Gains Tax

8 guides

Capital Gains Tax

CGT on UK Property for Non-Residents: The 60-Day Rule

Non-residents pay UK Capital Gains Tax when they sell UK property, and the disposal must be reported to HMRC within 60 days of completion. This guide walks through the rates, the rebasing rules and the deadline.

12 min read Reviewed July 2026

Crypto Tax for Expats and People Leaving the UK

Crypto tax for expats UK rules explained: when CGT stops after you leave, the temporary non-residence claw back, staking income and CARF reporting from 2026.

12 min read Reviewed July 2026

The 60-Day CGT Rule for Non-Residents: Worked Examples

Every non-resident disposal of UK property or land must be reported to HMRC within 60 days of completion, even where no tax is due at all. Three worked examples show exactly how the 2026/27 rules play out in practice.

7 min read Reviewed July 2026

Private Residence Relief Explained: The Full 2026/27 Guide

Private Residence Relief exempts the slice of your gain that matches the time a property was genuinely your home, plus the final 9 months, whatever you did with it after moving out. The relief turns on quality of occupation, not length, and the traps sit in absences, lettings and the non-resident 90-day rule.

11 min read Reviewed August 2026

CGT on Gifts and Family Transfers: The 2026/27 Rules

Giving an asset to a family member is a disposal at full market value for Capital Gains Tax, so a gift can create a tax bill with no sale proceeds to pay it from. This guide covers the market value rule, spouse transfers, holdover relief, the 60-day rule for property, ten-year instalments, and whether gifting beats selling.

11 min read Reviewed August 2026

Selling Shares in Your Company: BADR and Valuations

Business Asset Disposal Relief now taxes the first £1 million of qualifying lifetime gains at 18%, and the conditions are stricter than most sellers assume: 5% of shares, votes and economic rights, held as an officer or employee, for the full two years before the sale. Sell to family at a friendly price and HMRC taxes market value anyway. Here is how the whole picture fits together.

11 min read Reviewed August 2026

Selling Property Abroad: UK Capital Gains Tax Explained

If you are UK resident, selling a property overseas is a UK Capital Gains Tax event, and the gain is computed in sterling: cost translated at the purchase date's exchange rate, proceeds at the sale date's. That means currency movement alone can create a taxable gain, even when the property never rose in local terms. Here is the full computation, the reporting route, the foreign tax credit and the reliefs.

10 min read Reviewed August 2026

Divorce and Separation: Cross-Border UK Tax Rules

Since 6 April 2023 separating spouses have years, not months, to transfer assets without Capital Gains Tax, and transfers under a court order have no time limit at all. But add a border, one spouse already non-resident, a foreign pension, an overseas divorce, and the deadlines, reliefs and reporting duties change shape. What to know before you sign anything.

10 min read Reviewed August 2026

Digital Nomads

4 guides

Read the guide Digital Nomads

Digital Nomads

UK Tax for Digital Nomads: The Complete Guide

Digital nomad UK tax explained for 2026/27: residency under the SRT, the 183-day myth, income type, National Insurance, company residence and split-year rules.

11 min read Reviewed June 2026

Digital Nomad Tax Residency: Still UK Resident?

Digital nomad tax residency explained: which country can tax you as you keep moving, how overlapping residence rules work and how treaties break ties.

10 min read Reviewed June 2026

Read the guide Digital Nomads

Digital Nomad Visas and Tax: What Actually Matters

A digital nomad visa tax explainer: a nomad visa is immigration, not tax.

9 min read Reviewed June 2026

Read the guide Digital Nomads

Paying Yourself as a Digital Nomad: Tax and Structure

Digital nomad sole trader or limited company?

10 min read Reviewed June 2026

Trusts

4 guides

Trusts

Trusts and Inheritance Tax Explained

How trusts and inheritance tax interact in 2026/27: the relevant property regime, 20% entry charge, 6% ten-year charge, exit charges and why they still help.

9 min read Reviewed July 2026

Read the guide Trusts

Excluded Property Trusts After the 2025 Reforms

How excluded property trusts work after the 2025 move to residence-based inheritance tax: the long-term resident test, transitional protection and planning.

8 min read Reviewed July 2026

Read the guide Trusts

Non-Resident Trusts and UK Beneficiaries

Non resident trust UK beneficiary tax explained: section 87 capital payments, stockpiled gains, the supplementary charge and what the 2025 reforms changed.

9 min read Reviewed July 2026

Read the guide Trusts

Settlor-Interested Trusts and UK Tax

Settlor interested trust tax rules for 2026/27: income taxed on the settlor as it arises, capital gains treatment, protected settlements ending and IHT.

8 min read Reviewed July 2026

Self Assessment

3 guides

Read the guide Self Assessment

Self Assessment

Expat Self Assessment: UK Tax Returns from Abroad

Living abroad does not switch off your UK tax return. This guide explains who still files, which pages non-residents need and the deadlines that apply from overseas.

13 min read Reviewed July 2026

Why You Cannot File the SA109 on HMRC Online

You cannot file the SA109 residence pages through HMRC's free online service.

7 min read Reviewed July 2026

Read the guide Self Assessment

Let Property Campaign: Disclosing Undeclared Rental Income

If you have UK rental income you never told HMRC about, the Let Property Campaign lets you come forward on the best terms available: penalties as low as 0% to 10% instead of up to 100%, on a settlement you calculate and offer yourself. Who qualifies, how far back the years go, and how the 90-day process actually runs.

11 min read Reviewed August 2026

Choosing an Adviser

2 guides

Read the guide Choosing an Adviser

Choosing an Adviser

How to Choose a UK Expat Tax Adviser (2026)

How to choose a UK expat tax adviser in 2026: the credentials that matter, how to verify AML supervision, fair fixed fees and the red flags to avoid.

9 min read Reviewed June 2026

Working With a UK Tax Adviser From Abroad: How It Actually Works

You can engage a UK tax adviser entirely remotely, from any country, without ever meeting in person. Three things stand between the first email and filed returns: HMRC agent authorisation, anti-money laundering checks, and an engagement letter. This guide walks through the mechanics of each, what documents to gather, and why August contact beats a January panic.

11 min read Reviewed August 2026

Tax Decisions Compared

12 guides

Tax Decisions Compared

FIG Regime vs Remittance Basis: What Changed in 2025

The 4-year FIG regime replaced the non-dom remittance basis on 6 April 2025. This guide compares the two systems, names the winners and losers, and explains the 12% Temporary Repatriation Facility window for old offshore money.

6 min read Reviewed July 2026

Close Your UK Company vs Leave It Dormant: Moving Abroad

Strike off, Members Voluntary Liquidation or leave the company dormant? A side-by-side comparison of the tax, cost and admin of each route when you move abroad, on 2026/27 figures.

6 min read Reviewed July 2026

Portugal vs Dubai vs Thailand: tax for UK leavers 2026/27

Three favourite escape routes, three very different tax systems. We compare Portugal's IFICI regime, Dubai's zero personal tax and Thailand's remittance basis, plus the UK exit rules that follow you to all three.

9 min read Reviewed July 2026

DIY Self Assessment vs an Accountant for Non-Residents

HMRC's free online service cannot file the SA109 residence pages, so a DIY non-resident return means paper by 31 October or paid software. Here is what DIY really costs and when an adviser pays for itself.

6 min read Reviewed July 2026

Split-Year Treatment vs a Full Year of Non-Residence

A full tax year of non-residence is cleaner than a split year where you can achieve it. This guide compares the two outcomes, outlines the eight split-year cases and shows why departure timing around 6 April matters.

7 min read Reviewed July 2026

US LLC vs UK Ltd for UK Leavers: 2026 Comparison

A US LLC can double-tax a UK-resident owner at effective rates above 60%, while a UK Ltd stays clean until you are genuinely non-resident. Here is which structure fits each stage of leaving the UK.

6 min read Reviewed July 2026

Sell vs Rent Out Your UK Home When Moving Abroad

Selling soon after you leave usually means little or no UK Capital Gains Tax thanks to Private Residence Relief, while letting keeps you in the UK tax system every year and slowly erodes that relief. Here is the full 2026/27 comparison.

6 min read Reviewed July 2026

Leave Your UK Pension vs QROPS Transfer: 2026/27 Compared

Transferring a UK pension to a QROPS now risks a 25% Overseas Transfer Charge, while keeping it in the UK and drawing it under treaty relief is usually cheaper and simpler. This guide compares both routes for 2026/27, including the April 2027 inheritance tax change.

8 min read Reviewed July 2026

Spain's Beckham Law vs Portugal's IFICI for UK Leavers

Spain's Beckham Law caps tax on employment income at 24% for up to six years; Portugal's IFICI offers a 20% rate for ten years but only for listed professions. Neither helps retirees.

6 min read Reviewed July 2026

Sole Trader vs Limited Company as a Non-UK Resident

Leaving the UK flips the usual sole trader vs limited company maths: the non-resident sole trader often escapes UK tax on trading profits entirely, while a UK company keeps paying Corporation Tax wherever you live.

8 min read Reviewed July 2026

Cyprus vs Portugal for UK Leavers: Which Tax Regime Wins?

Cyprus shelters dividends, interest and pensions through the non-dom regime and a 5% pension rate; Portugal's IFICI shelters salaries in listed professions. The right answer depends on what your income is, not where the sun is.

7 min read Reviewed July 2026

Italy vs Greece vs Cyprus vs Malta: Flat Tax for UK Leavers

Four Mediterranean countries court UK leavers with special regimes, and 2026 repriced the market. Italy now costs 300,000 euros a year, Greece holds at 100,000 euros with a 7% pensioner route, Cyprus stays near zero for dividend income, and Malta still runs a remittance basis.

9 min read Reviewed August 2026