Question 1

Do I still pay UK tax after I move to New Zealand?

Accepted Answer

Usually, but only on what you leave behind. Once you are non-resident under the Statutory Residence Test, the UK stops taxing your worldwide income and taxes UK-source items: UK rental profits, gains on UK residential property and pay for UK workdays. UK pensions go the other way, taxable only in New Zealand under the treaty once you are resident there and the claim is in place. In the year you leave, split-year treatment can limit UK tax on your worldwide income to the part of the year before departure.

Question 2

How is my UK pension taxed once I live in New Zealand?

Accepted Answer

Under the UK-New Zealand treaty, UK pensions are taxable only in New Zealand once you are resident there. Unusually, that covers every type: private and occupational pensions, the State Pension and government service pensions, so former civil servants and armed forces retirees can claim full relief too. The relief depends on the paperwork. You claim on form New Zealand-Individual, certified by Inland Revenue and sent to HMRC, and UK PAYE continues until HMRC processes it. The New Zealand side is for a local adviser to confirm.

Question 3

I am keeping my UK house and letting it out from New Zealand. What do I need to do?

Accepted Answer

Register under the Non-Resident Landlord Scheme with form NRL1. Until HMRC approves it, your letting agent or tenant must deduct basic-rate tax from the rent before paying you. With approval you receive the rent gross and settle the tax through Self Assessment, with your personal allowance where available and the expenses you are entitled to. The return needs the SA109 residence pages, which HMRC's free online service cannot file. We handle the NRL1 and the annual return while you are in New Zealand.

Question 4

I am moving to the UK from New Zealand. What does the first year look like for UK tax?

Accepted Answer

The Statutory Residence Test fixes your status for the whole year, before any split-year adjustment. Split-year treatment can then divide the arrival year, with the overseas part first and the UK part from the split date. Five arriver cases exist, and where more than one fits, statutory priority rules decide the case and the date, so the facts need checking first. The claim goes on the SA109, where eligible new residents also claim up to four years of FIG relief. We plan the arrival year and file the return.

Question 5

How much does a UK tax return cost if I live in New Zealand?

Accepted Answer

A non-resident or expat tax return is £550 fixed, agreed in writing before any work starts. Personal returns start from £350 and complex returns from £750. Advisory work, such as departure planning or the treaty pension claim, is quoted as a fixed fee upfront. There is never an hourly rate. We file the SA109 residence pages that HMRC's free online service cannot. Everything is handled remotely from London, with year-round support and direct access to the adviser. Start with the free 30-minute clarity call.

A Chartered UK tax adviser for New Zealand, in both directions

Handled for you, end to end

Guides for New Zealand, if you want the detail first

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

Leaving the UK: a tax guide for people moving abroad

UK Statutory Residence Test (SRT) Explained

Split-Year Treatment Explained: UK Tax in the Year You Move

NRL1 Form, NRL2 and Non-Resident Landlord Tax on UK Rent

Double Tax Relief UK: How to Avoid Being Taxed Twice

Expat Self Assessment: UK Tax Returns from Abroad

Run your own numbers, before we speak

UK Statutory Residence Test Calculator

Split-Year Treatment Case Finder & 5-Year Trap Checker

Relocation Comparison

Fixed fees, agreed in advance

What this work costs

Honest answers, before you book

UK tax advice, wherever you are moving

Start with a free clarity call