UK Tax for Expats: What You Need to Know About Residency, Reliefs, and Rules

When you move out of the UK but still have ties to it, your UK tax for expats, the rules that determine how much you pay the UK government on income earned abroad or at home. Also known as non-resident taxation, it’s not about where you live—it’s about what you earn and how connected you still are to Britain. Many people assume leaving the UK means leaving their tax obligations behind. That’s not true. The HMRC doesn’t care if you’re in Spain, Dubai, or Australia—if you have UK income, property, or enough ties to the country, you could still owe tax.

Your UK tax residency, a legal status that decides whether you’re taxed as a UK resident or non-resident. Also known as tax domicile, it’s based on days spent in the UK, family connections, property ownership, and work patterns—not your passport. If you spend more than 183 days in the UK in a tax year, you’re automatically a resident. But even if you’re under that limit, having a home here, your kids in UK schools, or your spouse working in the UK can push you into residency. And if you’re non-resident but earn UK rental income, pension payments, or sell UK property? You still pay tax on those. The double taxation UK, agreements between the UK and other countries to prevent you from being taxed twice on the same income. Also known as tax treaties, they exist in over 130 countries, from Canada to Singapore, so you don’t end up paying both the UK and your new country. These treaties don’t erase your tax bill—they just tell you where to pay it.

Don’t forget your UK tax allowances, the amount of income you can earn before paying tax, even if you’re living abroad. Also known as personal allowance, it’s £12,570 for 2024/25—but only if you’re a UK citizen or from the EU, Iceland, Liechtenstein, or Norway. If you’re from the US, Australia, or South Africa, you might lose this allowance entirely unless you claim it under a tax treaty. And if you’re selling a UK home you once lived in? You might owe Capital Gains Tax, even if you haven’t lived there for years. The rules change depending on when you moved, whether you rented it out, and how long you owned it.

People get caught out by deadlines, too. If you’re non-resident but have UK income, you might need to file a Self Assessment tax return—even if you don’t owe anything. Missing it means penalties, even if you’re overseas. And if you’re claiming the remittance basis (paying tax only on money you bring into the UK), you’ll need to pay an annual charge after seven years of living abroad. It’s not complicated, but it’s easy to ignore until HMRC sends you a bill.

This collection of articles doesn’t cover every edge case. But it does give you real, practical examples: how to handle rental income from a London flat while living in Berlin, why a pension from a UK employer still gets taxed even if you’re retired in Thailand, how to avoid paying twice on freelance work done for a UK client, and what to do when you come back to the UK after five years abroad. You’ll find no fluff—just what you need to know to stay compliant, save money, and avoid surprises.