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Horizon UK Tax Solutions

Relocation comparison: Dubai vs Portugal vs stay

Compare what changes when you leave the UK: income, capital gains, wealth and inheritance tax, the residency basis and treaty position, all side by side. An indicative starting point for the conversation, not formal advice.

Compare these destinations against staying in the UK:

AEPTES

Up to 4 destinations. Ranked by an indicative score for ordering only, never a recommendation.

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Plus a tailored note on what it means for your situation.

Frequently asked

Leaving the UK: your questions answered

No. Your residence is decided by the Statutory Residence Test, not by where you live. You are automatically non-resident if you were UK resident in any of the previous three tax years and spend fewer than 16 days in the UK, or were resident in none of those years and spend fewer than 46 days. Otherwise the ties test applies.

Yes. You tell HMRC by submitting form P85, unless you already file a Self Assessment tax return for the year you leave, in which case you report your departure on that return instead. Telling HMRC lets them update your residence position and process any refund.

Yes. UK rental profits stay taxable in the UK even when you are non-resident. Under the Non-resident Landlord Scheme your agent or tenant deducts 20% tax unless HMRC approves your application to receive rent gross, and you still report the income through Self Assessment.

If you were UK resident in at least four of the seven tax years before leaving and you return within five complete tax years, certain gains and income you realised while abroad are taxed in the UK in the year you return. To make a disposal permanently UK-tax-free, you generally need to stay non-resident for more than five complete tax years.

Yes. It is free to use and compares what changes on income tax, capital gains, wealth and inheritance tax, the residency basis and the treaty position, side by side. It is an indicative starting point for the conversation, not formal advice: timing, split-year treatment and the UK exit rules decide what you actually keep.

Thinking of making the move?

The numbers are only the start. Timing, split-year treatment and the UK exit rules decide what you actually keep. Let's map your specific situation.

2025/26 tax returns due 31 January
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