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Tax advice on leaving the UK

Our expert team of international tax advisers can support your move abroad

If you are leaving the UK, the way you arrange your tax affairs can have long-lasting and far-reaching consequences. When you are juggling tax regimes, residence rules, business interests and investments across multiple jurisdictions, the scope for oversight or mistake is huge. Evelyn Partners can help.

Our expert team of international tax advisers supports people who are moving abroad. Whether retiring overseas, emigrating or relocating from the UK for employment, we specialise in working with those planning to become non-UK resident, advising on the organisation of your financial affairs, tax-efficiency and tax-reporting obligations.

How we can help

There is much to consider before moving abroad. Our experts will help you with:

  • Pre-departure planning: advising on the tax-efficient organisation of your financial affairs to help manage you and your family’s financial needs while living outside the UK
  • Tax compliance: advising you on your destination country’s tax legislation, together with any ongoing UK tax reporting obligations
  • Temporary non-residence: advising you on the special tax rules that can apply where you leave the UK for less than five years
  • Property: advising you on letting out your UK property while living outside the UK, including the non-resident landlord scheme, and advising on the impact on your UK tax position on buying a house abroad
  • Advising on the tax implications of decisions around pensions, ISAs and the management of your investments

Speak to an Evelyn Partners international tax specialist today

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We will give you a courtesy call just in case you have any questions about this guide.

Why choose Evelyn Partners?

  • As a member of CLA Global, and through our other relationships internationally we can ensure that your tax planning in the UK is compatible with the jurisdiction you are moving to and any other countries in which you have financial interests
  • We work closely with your existing advisers, such as onshore and offshore lawyers, investment managers and property agents
  • You can benefit from Evelyn Partners’ expertise in investment management, wealth planning and business services
  • All of our international tax advice is tailored to your specific tax needs and is provided by a team of experienced tax specialists
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Domicile and residence explained

A person’s domicile is normally inherited from their father but can be replaced by a domicile of choice, which is generally the place they consider their permanent home – the place where they have the strongest social and family ties. Unlike residence, there is no one legal test to determine domicile but various factors are considered. Determining legal domicile can be complex and is open to challenge by HMRC so this is an area where it is sensible to seek professional advice.

While it is possible to be resident in more than one place at any one time, it is only possible to be domiciled in one jurisdiction. Find out more about residency for tax purposes, by downloading your copy of Leaving the UK – your guide to tax.

Tax on UK property income when you move abroad

If you let out a UK property, different rules apply once you have become non-UK resident. The tenant or letting agent of a UK property with a non-UK resident landlord is required to deduct basic rate income tax at source (currently 20%) under the non-resident landlord scheme and pay this to HMRC. Alternatively, the landlord can register with HMRC for rent to be paid without the deduction of tax. Either way, if you are a landlord, you are required to complete an annual UK tax return, and any additional tax due must be paid through self-assessment.

Contact us

Speak to an Evelyn Partners international tax specialist today.


Prevailing tax rates and reliefs depend on individual circumstances and are subject to change