Moving abroad from the UK
Start moving abroad from the UK by checking permission to live and work in your destination. Then set a budget and establish which UK residence and reporting rules apply.
Last updated: .
Information only. Individual circumstances can change the result.
Where do I start if I want to move abroad?
Choose a destination where you have a right to live or a route that fits your intended work. British citizens can live and work in Ireland under the Common Travel Area. Elsewhere, check the destination’s requirements before treating a job or tenancy as settled.
How much money should I budget for a move?
Start with an actual salary or income source. Compare local employee deductions with rent near the job, then add deposits, moving costs and regular spending. A converted UK salary does not predict local pay.
When should I tell HMRC I am leaving?
Check whether your circumstances use P85 or Self Assessment before submitting forms. Keep pay and departure records. Reporting a move does not itself determine tax residence.
Does leaving permanently end all UK tax?
UK-source income and property gains can remain taxable after non-residence begins. A later return can also bring certain gains into tax under temporary non-residence rules. Check each receipt and the relevant treaty.
See the Budget tracker for announcements and effective dates.
How do I move abroad from the UK?
- Check citizenship and permission to live and work in the destination. Read the country guides.
- Set a budget for rent, deposits, healthcare and moving costs. Use Stay or go for a salary and rent illustration.
- Record travel, work and home plans. Check the statutory residence test and day counter, including split-year conditions.
- Check tax on retained UK income and assets in the exit tax guide.
- Tell HMRC through the right route: P85 or Self Assessment. Keep pay and departure records.
- Check UK pensions abroad and ISAs and UK bank accounts abroad. Tell providers about the change of address.
- Arrange housing, insurance and local registration, then review UK visits and filing dates each tax year.
Countries
- Golden visas in 2026: which countries still offer residence by investment
- Countries
- UK baseline before moving abroad
- Easiest country to move to from UK: Ireland first
- Tax free countries: UAE, Monaco and salary tax
- Best country to move to from UK: compare take-home pay
- Spain golden visa: closure and existing holders
- Portugal golden visa: current routes and minimums
- Dubai golden visa: categories and requirements
- Beckham law: Spain's inbound worker tax regime
- NHR Portugal: what ended and how IFICI works
- Cheapest country to live in Europe: official price levels
Tax and paperwork
- SA109: residence and split-year treatment
- Capital gains tax for non-residents: UK property and assets
- Non dom: status, remittance basis and FIG rules
- UK exit tax: current rules and continuing liabilities
- P85 form: telling HMRC you are leaving the UK
- Temporary non-residence: tax when you return to the UK
- Renting out your UK home when you move abroad
- Temporary repatriation facility: rates and qualifying funds
- Returning to the UK after living abroad: practical checks
- Statutory residence test and UK day counter
Pensions, savings and NI
Which records and rules should I keep?
Residence and split years. Check automatic overseas tests, automatic UK tests, sufficient ties and split-year conditions. Keep travel and work records. Official guidance.
Reporting departure to HMRC. Look up whether to use Self Assessment or the departure reporting route, including P85 where applicable. Official guidance.
UK income and property. Check which UK income remains taxable and whether letting property creates reporting duties. Official guidance.
Temporary non-residence. Check rules that can tax certain income and gains on returning after a period abroad. Official guidance.
Pensions and savings. Check pension payment tax, overseas transfer conditions and provider rules for account access. Official guidance.
ISAs after departure. Check the rules for keeping an ISA and making subscriptions after becoming non-resident. Official guidance.
Destination requirements. Check entry rights, permission to work, local residence, healthcare and tax with destination authorities. Official guidance.
What else do readers ask?
Where do I start when moving abroad from the UK?
Check permission for the destination and intended work. Then budget for the move and establish UK residence and reporting duties.
Does submitting P85 make me non-resident?
No. P85 reports information. Residence follows the statutory residence test.
Can I keep UK pensions and ISAs abroad?
Pensions can usually be paid abroad and existing ISAs can generally stay open. Tax treatment, annual State Pension increases and future ISA subscriptions need separate checks.
Does leaving the UK permanently end UK tax?
No. UK-source income and property gains can remain taxable, and temporary non-residence rules can matter on a later return.
This list covers common research topics. It does not establish your residence, filing duties or entitlement to relief.
What should I ask a school before moving?
Ask about places, admission documents, teaching language, curriculum and recognised exams before choosing housing. For a private or international school, ask for the full fees and any separate charges. Local enrolment rights and registration steps appear in each country guide.
What should I check before changing bank accounts?
Ask the destination bank which identity, residence and tax documents it needs. Check fees, payment services and any minimum balance. Lawful EU residents can request a basic payment account, subject to identity and anti-money-laundering checks: European Commission account guidance, undated, checked 25 October 2026.
Check whether your existing provider accepts your new residence. The UK bank account and ISA guide explains provider checks and tax residence declarations.
Sources
HMRC: statutory residence test. Reference recorded 25 October 2026.
GOV.UK: tax if you leave the UK. Reference recorded 25 October 2026.