In what circumstances would I become non-UK resident if I left the UK?

Frequently Asked Questions

Normally if you leave the UK permanently or for 3 years or more or to work abroad full-time, you will become not resident and not ordinarily resident in the UK if your absence from the UK covers a complete tax year (i.e. 6 April to 5 April), and you spend less than 183 days in the UK during the tax year, and your visits to the UK do not average 91 days or more a tax year over a maximum of 4 years. (For visits to the UK, days of arrival and departure are not normally counted as days spent in the UK.)

Other related Frequently Asked Questions

• I am going to live abroad for less than 5 years, am I liable to capital gains tax if I dispose of my shares whilst I am not resident and not ordinarily resident in the UK?
• I am not resident in the UK, am I liable to capital gains tax?
• I understand that non-residents are now treated differently for capital gains, when did this happen and what are the changes?
• What do I need to do, as I am coming to live or work in the UK?
• I have written to you or made a claim to you. When can I expect a reply?
• I carry on a trade through a branch or agency in the UK, but I am not resident/not ordinarily resident, am I liable to capital gains tax when I dispose of assets held for the purpose of this trade?
• What happens if I decide to let my UK home/property whilst I am living or working abroad?
• How long do I need to be abroad to avoid being liable to capital gains tax?
• I became not resident/not ordinarily resident in the UK before 17 March 1998, am I liable to capital gains tax on the disposal of assets?
• Is it necessary for me to claim exemption for my UK National Insurance Retirement Pension, as this is not taxed?
• I am leaving the UK, will I be liable to capital gains tax if I sell my home before or after I leave the UK?
• I have a bank/building society account in the UK. Will tax still be deducted from interest if I am non-resident in the UK?
• When I go to live abroad I will begin to receive a pension from my former employer. How will this be treated for UK tax purposes?
• In what circumstances will I be treated as a UK resident for UK tax purposes?
• I am leaving the UK shortly, am I liable to capital gains tax in the year I leave the UK?
• I am thinking about coming to live in the UK, am I liable to capital gains tax in the year of my arrival in the UK for permanent residence?
• Can I choose to pay tax in the UK on UK source income rather than in my country of residence?
• What do I need to do, as I am going to live or work abroad?
• I live abroad and let my property in the UK. I am thinking of selling this property, will I be liable to capital gains if I sell this before I come back to the UK?
• Will I have to pay tax in the country to which I go to live or work?
• When I go to live or work abroad, will I continue to pay UK tax?
• Why am I paying tax in the UK on my income when I am no longer resident there?