Do I need to tell HMRC if I move abroad?

Yes, you generally need to inform HMRC if you are leaving the UK to live or work abroad, particularly for a full tax year or more. Notifying them ensures you pay the correct tax, avoid double taxation, and can claim any potential refunds via form P85.

What happens if I don't tell HMRC I've moved abroad?

If you do not contact HMRC and do not pay, HMRC will ask the tax authority in the country you're living in to collect the tax from you on their behalf.

Do I need to let HMRC know I've moved?

You need to tell HM Revenue and Customs ( HMRC ) if you've changed your name or address. How you contact HMRC depends on your situation. You'll also need to change your business records if you run a business.

How many days can you live abroad without tax implications?

As a rule of thumb, your risk of becoming tax resident in another country becomes significantly higher once you spend more than six months (183 days) in that country.

How long can a British citizen live outside the UK?

If you get British citizenship, you can leave the UK for as long as you want without losing your right to return.

HOW TO AVOID UK TAX WHEN MOVING ABROAD (Legally) 🇬🇧 Tax residency and HMRC tests explained

How long do you have to pay taxes if you live abroad?

If you live abroad, you automatically receive a two-month extension to file your federal return – until June 16, 2026. However, any taxes owed are still due by April 15.

How does HMRC check residency?

You may be resident under the automatic UK tests if: you spent 183 or more days in the UK in the tax year. your only home was in the UK for 91 days or more in a row - and you visited or stayed in it for at least 30 days of the tax year.

What is the 90 day rule for UK tax HMRC?

HMRC's 90-day rule refers to the Statutory Residence Test (SRT), where spending over 90 days in the UK in either of the two preceding tax years creates a "90-day tie," increasing the likelihood of being considered a UK tax resident for the current year, alongside other factors like family, accommodation, and work ties. While a popular concept, the 90-day limit isn't a simple "get out of jail free" card; you must consider all SRT components, as spending fewer days (e.g., 90 or fewer) might still lead to UK residency if you have sufficient other connections (ties).
 

Who do I need to notify when I move abroad?

Moving or retiring abroad

• Tell your council. You need to contact your local council if you move or retire abroad, and give them a forwarding address.
• Benefits. You need to tell the relevant benefits offices that deal with your benefits that you're moving abroad. ...
• Pensions. ...
• Student loans. ...
• Tax. ...
• Voting and citizenship.

Do you get double taxed if you live abroad?

You're Not Going to Pay Twice

While the U.S. can legally tax you twice on the same income, most American expats never pay taxes twice. The IRS provides powerful tools like the Foreign Earned Income Exclusion and Foreign Tax Credit that eliminate or significantly reduce double taxation for Americans living abroad.

Can I lose my UK residency if I live abroad?

The completion of the test will determine whether you are eligible to pay UK taxes on the income you have made abroad or your income earned in the UK. However, residency does not affect your UK citizenship.

What is the 5 year rule for tax in the UK?

The UK's "5-year tax rule" primarily refers to the Temporary Non-Residence (TNR) rules for Capital Gains Tax (CGT), which can bring certain gains made while living abroad back into UK tax if you return within 5 years, provided you were UK resident for 4 of the 7 tax years before leaving. It also relates to the new Inheritance Tax (IHT) rules for "long-term residents" (10 out of 20 years), where UK residence for 10+ years can trigger IHT on worldwide assets. The core concept is that extended UK residency creates potential future tax liabilities, even after leaving, especially if you return within a set timeframe. 

How do I tell HMRC I am no longer a UK resident?

You can claim online or use form P85 to tell HMRC that you've left or are leaving the UK and want to claim back tax from your UK employment. You can claim if you: lived and worked in the UK. left the UK and may not be coming back.

Does HMRC chase you out of country?

Are you the one who is planning to move abroad and wondering 'Can HMRC chase me abroad' once you are moved? Far and wide, it has been observed as a common fear amongst people. Well, the answer is yes, HMRC can approach you wherever you are liable to pay the tax bills.

What happens if I live abroad and don't file taxes?

The most common penalty is the failure-to-file penalty, which is 5% of the unpaid taxes for each month the return is late, up to a maximum of 25%. However, many US expats owe no US tax due to the Foreign Earned Income Exclusion (FEIE) or Foreign Tax Credit (FTC), so this penalty might not apply.

Am I still a UK tax resident if I live abroad?

You can live abroad and still be a UK resident for tax, for example if you visit the UK for more than 183 days in a tax year. Pay tax on your income and profits from selling assets (such as shares) in the normal way. You usually have to pay tax on your income from outside the UK as well.

What is the 4 year rule for HMRC?

The HMRC 4-year rule generally means you have four years from the end of the relevant tax year to claim a refund for overpaid tax or for HMRC to issue a discovery assessment for underpaid tax due to a genuine mistake. This limit extends to six years for "careless" errors and 20 years for "deliberate" actions, with longer periods applicable for offshore matters (12 years) or specific non-domicile regimes. The rule applies across most taxes, but timeframes vary depending on the reason for the error.
 

What is UK exit tax?

An Exit Tax is usually a Capital Gains Tax (CGT) levied on individuals and/or businesses when permanently leaving a country. The idea is to prevent people from avoiding tax by leaving before a taxable event occurs. Typically, it taxes unrealised gains on assets as if they were sold at the time of departure.

Does HMRC know if you move abroad?

Generally, you do not need to tell HMRC if you are leaving the UK for a short period, such as for a holiday or brief business trip. However, if you are leaving the UK to live overseas, at the very least you should advise HMRC of your new residential address (and correspondence address, if different).

Can I be tax resident in two countries?

Yes – this is called dual residence.

How long do you have to live abroad to avoid income tax?

(You will not become non-resident for capital gains tax purposes until at least the start of the next tax year.) Your spouse will also enjoy the same tax treatment, even if not in full-time employment abroad, providing he or she lives abroad for at least a whole tax year and meets the 183 day and 91 day tests.

Do I need to lodge a tax return if I live overseas?

You'll need to either lodge an tax return, or a 'Return Not Necessary' form for the year in question. It's easy to assume that you don't need to do anything whilst you're living and working overseas as an expat however nothing could be further from the truth!

What are the biggest challenges of living abroad?

In this article on disadvantages of living abroad

• The language barrier.
• Culture shock.
• Homesickness.
• Making friends and building a community.
• Bureaucracy and paperwork.
• The cost of moving and living abroad.
• Difficulty finding work.
• Discrimination.