Leaving the UK: your tax departure checklist
The practical steps to take before and after leaving the UK — statutory residence, P85, split-year and how to handle property and pensions.
Leaving the UK cleanly for tax purposes requires more than boarding a plane. HMRC applies the Statutory Residence Test to determine your status in any given tax year, and there are specific actions to take at departure — notifying HMRC via a P85 among them.
Split-year treatment can apply in the year of departure, but the conditions are strict and depend on the pattern of your ties to the UK. Handling of pensions, UK property income and ongoing investments should be reviewed with a qualified adviser before you leave, not after.
Sources
This guide provides general information for planning purposes. It does not constitute legal, tax, financial, immigration or medical advice. Always confirm decisions with a qualified specialist authorised to advise for your circumstances.
