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tax-right-retire-abroad-return-to-uk
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<div class="grid-row">
<div class="column-two-thirds">
<div class="gem-c-title
gem-c-title--margin-bottom-5">
<h1 class="gem-c-title__text ">
Tax if you leave the UK to live abroad
</h1>
</div>
</div>
</div>
<div class="grid-row responsive-bottom-margin">
<div class="column-two-thirds">
<div class="gem-c-govspeak govuk-govspeak direction-ltr disable-youtube" data-module="govspeak">
<p>You must tell HM Revenue and Customs (<abbr title="HM Revenue and Customs">HMRC</abbr>) if you’re either:</p>
<ul>
<li>leaving the UK to live abroad permanently</li>
<li>going to work abroad full-time for at least one full tax year</li>
</ul>
<p>The tax year runs from 6 April to 5 April the next year.</p>
<div role="note" aria-label="Information" class="application-notice info-notice">
<p>You do not need to tell <abbr title="HM Revenue and Customs">HMRC</abbr> if you’re leaving the UK for holidays or business trips.</p>
</div>
<h2 id="tell-hmrc-before-you-leave">Tell <abbr title="HM Revenue and Customs">HMRC</abbr> before you leave</h2>
<p>Fill in <a href="/government/publications/income-tax-leaving-the-uk-getting-your-tax-right-p85">form P85</a> and send it to <abbr title="HM Revenue and Customs">HMRC</abbr>. Include Parts 2 and 3 of your <a href="/paye-forms-p45-p60-p11d/p45">P45 form</a> - get these from your employer (or <a href="/contact-jobcentre-plus">Jobcentre Plus</a> if you’ve been claiming Jobseeker’s Allowance).</p>
<p>Send a <a href="/self-assessment-tax-returns">Self Assessment tax return</a> instead if you usually complete one, for example if you’re self-employed.</p>
<p>Send a P85 and a tax return if you’re going to be working full-time for a UK-based employer for at least one full tax year.</p>
<h3 id="sending-your-tax-return">Sending your tax return</h3>
<p>You cannot use <abbr title="HM Revenue and Customs">HMRC</abbr>’s online services to tell them you’re leaving the UK. Instead, you need to:</p>
<ul>
<li>send your tax return <a href="/government/publications/self-assessment-tax-return-sa100">by post</a>
</li>
<li>use <a href="/government/publications/self-assessment-commercial-software-suppliers/self-assessment-online-commercial-software-suppliers">commercial software</a>
</li>
<li>
<a href="/tax-help">get help</a> from a professional, such as an accountant</li>
</ul>
<p>Complete the ‘residence’ section in your tax return (<a href="/government/publications/self-assessment-residence-remittance-basis-etc-sa109">form SA109</a> if you’re sending it by post).</p>
<p>You’ll be charged a penalty if you do not meet the <a href="/self-assessment-tax-return-deadlines">deadline</a> - it’s earlier if you’re sending your return by post (31 October).</p>
<h3 id="what-happens-next">What happens next</h3>
<p>If you’re <a href="/tax-foreign-income/residence">non-resident</a>, you do not pay UK tax on income or gains you get outside the UK. You may be non-resident the day after you leave the UK - this depends on your situation and how ‘<a href="/tax-foreign-income/residence">split year treatment</a>’ applies to you.</p>
<div role="note" aria-label="Information" class="application-notice info-notice">
<p>You need to let other people know if you’re <a href="/moving-or-retiring-abroad">moving or retiring abroad</a>, for example your local council so you stop paying Council Tax.</p>
</div>
<h2 id="if-youre-owed-a-refund">If you’re owed a refund</h2>
<p><abbr title="HM Revenue and Customs">HMRC</abbr> will work out if you’re owed a refund for the tax year you’re leaving the UK.</p>
<h2 id="if-you-have-uk-income">If you have UK income</h2>
<p>You may need to <a href="/tax-uk-income-live-abroad">pay UK tax even if you’re non-resident</a>, for example if you have income from renting a property in the UK.</p>
<div role="note" aria-label="Information" class="application-notice info-notice">
<p>The UK has ‘double taxation agreements’ with many countries to make sure you do not pay <a href="/tax-uk-income-live-abroad/taxed-twice">tax twice</a>.</p>
</div>
<h2 id="national-insurance">National Insurance</h2>
<p>You might want to carry on paying <a href="/national-insurance-if-you-go-abroad">National Insurance while you’re abroad</a> if you’re:</p>
<ul>
<li>planning to come back to the UK</li>
<li>going to claim the State Pension later</li>
</ul>
<p>You cannot claim back any National Insurance when you leave.</p>
<p>Anything you’ve paid might count towards benefits in the country you’re moving to if it has a <a href="/national-insurance-if-you-go-abroad">social security agreement</a> with the UK.</p>
<div role="note" aria-label="Information" class="application-notice info-notice">
<p>You can <a href="/claim-benefits-abroad">claim certain UK benefits abroad</a>, such as Jobseeker’s Allowance if you’re looking for work in a European Economic Area (<abbr title="European Economic Area">EEA</abbr>) country.</p>
</div>
<h2 id="if-your-circumstances-change">If your circumstances change</h2>
<p><a href="/tell-hmrc-about-a-change-of-name-or-address">Contact <abbr title="HM Revenue and Customs">HMRC</abbr></a> if your circumstances change when you’re abroad - you move house or your marital status changes, for example. You’ll need your National Insurance number.</p>
<p>You also need to tell <abbr title="HM Revenue and Customs">HMRC</abbr> if you <a href="/tax-return-uk">come back to live in the UK</a>.</p>
<h2 id="visiting-the-uk">Visiting the UK</h2>
<p>You can visit the UK without becoming resident again - depending on why you visit and how long you visit for.</p>
<p>If you work full-time abroad, you can usually visit the UK for up to 90 days - as long as you work no more than 30 of these days.</p>
<p>You might become a UK resident again if you start new activities in the UK after you’ve left, for example you get involved in a business or buy a new property.</p>
<p><a href="/tax-foreign-income/residence">Check your residence status</a> if you’re not sure how your activities in the UK affect your status.</p>
</div>
</div>
<div class="column-one-third">
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