UK Tax Filing When Leaving the United Kingdom
The year you leave the UK is one of the most important for getting your taxes right. Split-year treatment, the P85 form, final Self Assessment obligations, and applying the Statutory Residence Test for the departure year all need careful handling. Mistakes made in your departure year can affect your tax position for years to come. We specialise in exactly this transition.
Is this for me?
- Recently left or planning to leave the United Kingdom
- Need split-year treatment applied for your departure year
- Have untaxed income or investments to clean up before leaving
- Uncertain whether you need to file a final UK Self Assessment
- Keeping UK property, pension, or investments after you leave
Why this is complex
- The departure year is the most complex, both resident and non-resident rules apply
- Incorrectly claiming split-year treatment can trigger HMRC enquiries
- Overpaid PAYE tax should be reclaimed via P85 or Self Assessment
- UK pension drawdown by non-residents has treaty-dependent tax treatment
- Domicile (separate from residence) affects UK inheritance tax even after leaving
Recommended plans
- ✓ Statutory Residence Test & split-year review
- ✓ Non-resident landlord and UK property income
- ✓ UK company salary/dividends for non-residents
- ✓ Everything in Leaver / Non-Resident
- ✓ Multiple properties or investment types
- ✓ Additional advisory support as needed
What's included
Our AI gathers your information, spots missing data, and drafts your return, faster and more accurately than forms alone.
A licensed CPA (US) or qualified accountant (UK) reviews every return before it's filed. No AI-only filings.
No hidden fees. The price you see is what you pay, including all forms covered by your package.
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- consultant who relocated to Singapore, Singapore
Frequently asked questions about UK Tax Filing When Leaving the United Kingdom
Do I need to file a UK tax return for the year I leave?
If you have taxable UK income for the year of departure, employment income, self-employment income, rental income, or significant savings/investment income, you will typically need to file a Self Assessment return for that year. We determine your exact obligations based on your circumstances.
What is split-year treatment and how does it work?
Split-year treatment divides your tax year into a UK-resident period and an overseas period. During the resident period, you're taxed on worldwide income. During the overseas period, only UK-source income is taxable. The split date depends on which 'case' of the SRT applies to you.
What is the P85 form?
P85 is a form you submit to HMRC when you leave the UK to work abroad. It triggers a review of your tax position and often results in a repayment of overpaid PAYE tax. We submit this as part of your departure tax planning.
I'm keeping my UK pension, is it still taxed in the UK?
UK pensions paid to non-residents may be taxable in the UK, or taxing rights may be allocated to your new country of residence under a tax treaty. This varies significantly by country and pension type. We review your specific situation and apply the relevant treaty if applicable.
Related tax guides
The automatic overseas tests and split-year cases that determine your residency in the departure year.
Your final UK return: who must file, SA109, and what happens after you leave.
When the UK and your new country both claim you as a tax resident, and how treaties resolve it.