Nomadic.Tax
JURISDICTION/UK AUTHORITY/HMRC TAX YEAR/2024–25 CLUSTER/UK

UK Tax Return After Leaving the UK

The tax year you leave the UK is one of the most complex for UK taxpayers. Split-year treatment may apply, dividing the year into a resident part and a non-resident part. Your entitlement to the UK personal allowance, treatment of income from both parts of the year, and any capital gains realised around departure all require careful handling. We specialise in this transition year return.

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APPLICABILITY/WHO THIS IS FOR

Who this is for

✓ UK residents who moved abroad during the tax year
✓ Those who have left the UK but still have UK income sources
✓ Expats who want to formally establish their date of non-UK residence
✓ UK nationals who have moved to another country and need to file their final UK return
✓ Those who received a P45 or P60 from a UK employer in their departure year
FILING RECORD/FORMS THAT MAY APPLY

What this filing may involve

Every situation is different. The forms below commonly apply — your specific filing may vary.

SA100 — Main UK Self Assessment return for the departure year
SA109 — Residence pages, claiming split-year treatment in your year of departure
SA106 — Foreign income received during the non-UK part of the split year
SA108 — Capital gains (if any assets were disposed of during or around departure)
SA105 — UK property income (if you have rental income)
DOCUMENTS/INFORMATION REQUIRED

Documents usually needed

■ Date of departure from the UK and evidence of overseas establishment (lease, job offer)
■ P60 or P45 from UK employer for the tax year
■ Records of income received during both the UK-resident and non-resident parts of the year
■ Records of any assets sold before or after departure
■ Details of days spent in the UK after your date of departure
PROCESS/RETURN ASSEMBLY

How Nomadic.Tax works

AI-assisted preparation with licensed professional review — every time.

1
INFORMATION
We determine your split-year case type under the Statutory Residence Test
2
DOCUMENTS
Your income is correctly allocated between the UK-resident and non-resident parts of the year
3
AI PREPARATION
Any split-year capital gains treatment is applied where relevant
4
PROFESSIONAL REVIEW / E-FILE
Your SA109 is completed to formally claim the split-year election, reviewed and filed by our UK specialists
PROFESSIONAL REVIEW/CPA / ACCOUNTANT SIGN-OFF

When human review matters

ⓘ Split-year treatment has 8 different case types — only one may apply to you, and applying the wrong one is a common error
ⓘ You must still meet the SRT non-residency tests for subsequent years to maintain non-resident status
ⓘ UK property income and UK pension income remain taxable in the UK even after you leave

Relevant plans

Choose the package that best fits your situation, or view all plans.

Leaver / Non-Resident
£149
For people leaving the UK or already non-resident with UK income.
  • ✓Statutory Residence Test & split-year review
  • ✓Non-resident landlord and UK property income
  • ✓UK company salary/dividends for non-residents
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UK Plus
£199
For more complex returns with multiple income sources.
  • ✓Everything in Leaver / Non-Resident
  • ✓Multiple properties or investment types
  • ✓Additional advisory support as needed
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REFERENCE/COMMON QUESTIONS

Frequently asked questions about UK Tax Return After Leaving the UK

What is split-year treatment?

Split-year treatment divides your tax year into two parts: the part when you were UK-resident and the part when you were non-UK-resident. It applies automatically under certain conditions but must be claimed on SA109. During the non-resident part, you're only taxed on UK-source income.

Do I need to file a UK return for the year I leave?

If you had income in the UK part of the year, had UK property income, or need to formally establish your non-resident status through a return, yes. HMRC may also issue a SA Notice requiring you to file.

What happens to my UK ISA when I leave?

ISAs can be held after you leave the UK, but you can no longer contribute to them. ISA income may be subject to tax in your new country of residence (some countries don't recognise the ISA tax exemption).

Do I still pay UK tax on my pension if I move abroad?

UK pensions drawn from a UK source remain taxable in the UK in many cases, though tax treaties between the UK and your new country may reallocate taxing rights. We review your specific pension type and applicable treaty.

Who is this for?

Browse by your situation for tailored guidance and the right package.

UK Leavers People who have left the UK and need split-year treatment and a final Self Assessment. See who this is for → UK Late Filers Those who left the UK but never filed their departure-year Self Assessment return. See who this is for →

Related filing services

UK Statutory Residence Test Review → View filing service UK Split-Year Tax Filing → View filing service UK Self Assessment for Non-Residents → View filing service

If you live abroad — guides by country

Each country has its own DTA provisions, local tax authority, and HMRC complexities. Find your specific country guide below.

SpainFranceUAEAustraliaGermanyNetherlandsPortugalThailandCanadaSingaporeIrelandSouth Africa All countries →

Ready to get your Leaving the UK filing handled?

AI-assisted preparation, reviewed and e-filed by licensed professionals. Fixed price, no surprises.

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