UK International Tax & Residency Guide

1. Moving to the UK

When moving to the UK, tax depends on whether you become UK tax resident. UK residents are normally taxed on UK and foreign income, while non-residents usually pay UK tax only on UK income.

Official links:
Tax on foreign income — residence
Statutory Residence Test guidance

2. Leaving the UK

If you leave the UK, you may need to tell HMRC using form P85 or through Self Assessment. HMRC says P85 can be used where someone has lived and worked in the UK, is leaving, and may not return or is working abroad full-time for at least one full tax year.

Official links:
Leaving the UK — P85
Tax if you leave the UK to live abroad

3. Tax Residency

The Statutory Residence Test decides UK tax residence for each tax year. HMRC says each tax year is looked at separately, so someone may be resident one year and non-resident another.

Official links:
Statutory Residence Test notes
Residence and foreign income

4. Double Taxation

Double taxation can happen if the same income is taxed in more than one country. The UK has tax treaties with many countries, and Foreign Tax Credit Relief may be available when overseas income is reported on a UK tax return.

Official links:
If you are taxed twice
UK tax treaties
Double Taxation Relief Manual

5. Foreign Income

Foreign income may include:

• Overseas wages
• Foreign rental income
• Overseas pensions
• Foreign savings interest
• Foreign dividends
• Foreign business income

UK residents normally report worldwide income unless a specific exemption or relief applies. Non-residents usually pay UK tax only on UK income.

Official links:
Tax on foreign income
Self Assessment tax returns

6. 4-Year Foreign Income and Gains Regime

From 6 April 2025, HMRC says the 4-year foreign income and gains regime replaced the remittance basis. Eligible claimants may not pay UK tax on qualifying foreign income and gains during the relevant period.

Official link:
4-year foreign income and gains regime

7. Overseas Pensions

If you live abroad, pension income may be taxed by the UK, the country where you live, or both, depending on treaty rules. HMRC says you need to tell HMRC if you move abroad.

Official links:
Tax on pension when living abroad
UK tax treaties

8. Working Abroad

Tax depends on:

• UK residence status
• Where duties are performed
• Employer location
• Tax treaty rules
• Whether PAYE still applies

HMRC guidance says non-resident employees can still be liable to UK Income Tax on duties carried out in the UK.

Official link:
Globally mobile employees — UK Income Tax

9. Non-Resident Tax Rules

Non-residents may still pay UK tax on UK income, such as:

• UK employment income for UK duties
• UK rental income
• UK pensions in some cases
• UK property gains

If you live abroad for 6 months or more per year and rent out UK property, HMRC may class you as a non-resident landlord.

Official links:
Tax on UK income if you live abroad
Non-resident landlord scheme
Non-UK resident landlords: HMRC enquiries

10. Rights When Dealing With HMRC

Taxpayers have rights to:

• Fair treatment
• Clear explanations
• Privacy and lawful data handling
• Review and appeal where allowed
• Representation by an adviser
• Complaint procedures

Official links:
HMRC Charter
Appeal a tax decision
Complain about HMRC
HMRC Subject Access Requests
Information Commissioner’s Office

11. Trusted Support

TaxAid
Low Incomes Tax Reform Group
Citizens Advice
MoneyHelper

Key Principle

International tax is based on residence, source of income, treaty rules and reporting duties. HMRC has powers to collect tax lawfully, but taxpayers have rights to fair treatment, explanations, privacy, review, appeal and complaints. For cross-border tax, keep travel records, employment contracts, payslips, tax certificates, pension documents and foreign tax evidence.