Tax Explained
Leaving the UK: Tax When You Move Abroad
Moving abroad does not end your UK tax position on the day you fly. Whether you are still UK resident is decided by the Statutory Residence Test, the year you leave can sometimes be split, and income and gains from UK property stay taxable here wherever you live.
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Quick answer
What are the key takeaways?
UK residence is decided by the Statutory Residence Test, not by where you say you live.
Key takeaways
UK residence is decided by the Statutory Residence Test, not by where you say you live.
Split-year treatment can make you non-resident from the date you leave, if you meet one of the cases.
Tell HMRC with form P85 if you are not filing a Self Assessment return.
Rent from your UK home stays taxable in the UK and falls under the Non-Resident Landlord Scheme.
Selling UK property as a non-resident needs a 60-day CGT return; returning within five years can bring other gains back into charge.
Am I still UK resident?
The Statutory Residence Test looks at the days you spend in the UK and your ties here — family, accommodation, work and previous years' presence. Someone who leaves for full-time work abroad is usually non-resident sooner than someone who retires abroad but keeps a home and spends long periods back in Scotland.
Split-year treatment
Normally you are resident or not for the whole tax year. Split-year treatment, available in specific cases such as leaving to work full-time overseas or to join a partner, divides the year so that foreign income after you leave is not taxed in the UK. You claim it on your Self Assessment return.
Telling HMRC
If you file Self Assessment, you report your residence status on the return. If not, form P85 tells HMRC you have left and lets it refund any tax overpaid through PAYE. You stop being a Scottish taxpayer once you are no longer UK resident.
Your Scottish home and other UK assets
Rent from a UK property remains taxable in the UK. Under the Non-Resident Landlord Scheme your letting agent or tenant deducts basic-rate tax unless HMRC approves you to receive rent gross, and you file a UK return.
Non-residents are liable to CGT on UK land and property and must report a sale within 60 days. If you return to the UK within five years, gains made on other assets while away can be taxed in the year you return.
Questions
What do people ask about moving abroad?
These answers cover the practical points clients commonly raise before asking Countify to review their own position.
Ask a different questionDo I need to file a UK tax return after I leave?
If you have UK income such as rent, or need to claim split-year treatment, yes. Otherwise form P85 may be enough.
Can I keep paying into a UK pension?
Contributions with tax relief are limited after you leave, generally to £3,600 gross a year for five tax years, unless you have UK earnings.
Will I pay tax twice?
Double taxation agreements usually prevent the same income being fully taxed in both countries, either by exemption or a credit.
Should I keep voluntary National Insurance going?
Often worth considering, to protect State Pension entitlement. Voluntary contributions from abroad are usually Class 3.
Related advice
Which advice should you read next?
These related guides connect the next practical questions around this topic.
Scottish Income Tax
Scotland has six income tax bands in 2026/27: starter 19%, basic 20%, intermediate 21%, higher 42%, advanced 45% and top 48%.
Self-Assessment
Self-Assessment is how you report taxable income and gains that HMRC cannot fully tax automatically.
Section 24
Since April 2020, mortgage interest and finance costs are no longer deductible from rental income — instead landlords receive a 20% basic-rate tax credit.
Related tools
Which calculator can help you estimate the numbers?
Use these tools for quick estimates before asking Countify to review the facts.
Related reading
Where can you read more UK tax updates?
Countify's blog covers practical updates for individuals, landlords and business owners.
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