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If you decide to retire and have your main home abroad so that you become non-resident in the UK, you might still have to pay UK tax. If you return to retire (or work) in the UK after living abroad as a non-resident, you'll need to let HM Revenue & Customs (HMRC) know so that they can make sure you pay the right tax.
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If you're retiring abroad it's very important to get in touch with HMRC. They will work out:
Your Tax Office will give you form P85 to get any tax refund you're owed. If you leave the country part way through the tax year, they take this into account.
You can read the detail about tax when leaving the UK in the related guide below.
If you return to retire or work in the UK after living or retiring abroad as a non-resident, you'll need to let HMRC know about your changed circumstances so that they can make sure you pay the right tax.
Key things to do in advance:
You may also want to get in touch with The Pension Service regarding your pension and benefits, to give them details of your return move and your contact details abroad and in the UK.
The UK tax you'll pay depends on whether you're 'resident', 'ordinarily resident' or 'domiciled' in the UK. The UK has double taxation agreements with many other countries to make sure that you don't pay tax twice on the same income or gain. If you return to the UK part way through the tax year this is taken into account. You can find out more details about all these issues by following the links below.
You can find out more about tax when returning to live in the UK in the guide below.
Contact The Pension Service on the Directgov website (Opens new window)
A simple guide to residence, ordinary residence and domicile (PDF )
Do you have to pay tax in retirement?
Moving back to the UK checklist on the Directgov website (Opens new window)
Self Assessment for non-residents
Frequently asked questions on tax for non-residents
The International Pension Centre – Directgov website (Opens new window)
