Leaving the UK

Leaving the UK

Whether you are thinking of leaving the UK to emigrate permanently, going abroad to work, or if you have come to the end of your secondment to the UK and are returning to your ‘home’ country, the tax implications can often be a stressful part of the huge list of your affairs that need to be taken care of.

At Jeffcote Donnison we can provide advice based on our years of expertise in this complicated area, as well as ensure a seamless transfer of your tax obligations.

Different tax rules will apply, depending on whether you are;

1) Leaving the UK permanently or indefinitely.
Leaving the UK “permanently” means that you are leaving to live abroad and do not intend to ever return to live in the UK.
2) Leaving the UK for the purpose of taking up a full-time contract of employment abroad.
Leaving the UK “indefinitely”, means that you are leaving to live abroad for at least three years. You might eventually return to live in the UK, but you have no current plans to do so.
3) Leaving the UK for a shorter period of time.
If you leave the UK for “shorter” periods, either for occasional residence abroad or with no settled purpose, it is possible that you will remain resident in the UK even if you become resident in another country under that country’s rules.

We can undertake a number of actions on your behalf to smooth your departure from the UK:

  • Advising HMRC of your departure, its reasons and how long you intend to be away
  • Help you file any UK Tax Returns for any retained UK source income
  • Assist with any tax owed on income earned while a UK resident (even if paid after you left the UK)
  • Working with destination authorities on your arrival and ensuring all formalities are taken care of


The HMRC Tax Residence Indicator: is a useful resource for determining the extent of your UK tax liability.

Jeffcote Donnison Accountants London UK Tax specialists Leaving the UK