GET THE LEAVING THE UK TAXĀ GUIDE
Get free access to the guide I use with clients who are leaving the UK, covering residence, the split year rules and everything that follows you abroad.
GETĀ THEĀ LEAVING THE UK TAXĀ GUIDE
Get free access to the guide I use with clients who are leaving the UK, covering residence, the split year rules and everything that follows you abroad.
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What this guide fixes.
- You assume leaving the country and leaving the UK tax net are the same event, so you book the flight and never check whether you actually broke residence that year.
- You count your UK days loosely, when the test is where you were at midnight and a handful of forgotten trips has changed more residence positions than any planning ever has.
- You keep working while you visit, without knowing that three hours on a laptop makes it a UK work day and thirty one of them costs you the test.
- You plan to come back in three or four years, which is inside the window where everything you took while abroad lands in one tax year at the worst possible rates.
- You did domicile planning years ago and assume inheritance tax is handled, when the connecting factor changed to residence in April 2025 and left a tail of up to ten years.
- You plan the exit in detail and the arrival not at all, which is where almost every expensive mistake actually starts.
What the fixes get you.
- The Statutory Residence Test in the order it actually runs, with the automatic tests, the five ties, and a table showing how many ties you are allowed at each day count.
- All eight split year cases, which three apply to most leavers, and the date each one starts from, which is rarely the day you fly.
- What stays taxable after you go, covering rental income, UK property gains and the sixty day deadline, dividends and the disregarded income cap, pensions, ISAs and the National Insurance change that landed in April 2026.
- A full section on directors of UK companies, including why treaty relief is weaker for directors' fees and what happens to the company itself when you run it from abroad.
- The five year rule set out properly, including the April 2026 change that removed the post departure profits exemption company owners used to rely on.
- The inheritance tax tail with the sliding scale, so you can work out the exact year your worldwide estate drops out of charge.
- A leaving checklist in four stages and a twelve point list of the mistakes that quietly keep people in the net.
