Do I lose UK tax residency when I move abroad?

Not automatically. UK tax residency is determined by the Statutory Residence Test (SRT), which considers days spent in the UK, ties to the UK and the pattern of your presence. Leaving the UK is a step towards ceasing residency, but the SRT determines the outcome for any given tax year. A qualified adviser can help you assess your position before you leave.

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.