Origin briefing · reviewed 16 July 2026Leaving United Kingdom: the 2026 tax guide
The UK tax landscape for internationally mobile residents changed fundamentally in April 2025. This guide explains, in plain English, what replaced the non-dom regime, what the new transitional reliefs really do, and what you should clarify with your tax adviser before you move. Orientation only — verify every figure below with a qualified adviser. Rules change.
Run the free instant checkThe United Kingdom position in figures.
These sourced headline figures frame the departure review. Personal facts, asset type and treaty rules determine the payable result.
What departure can trigger.
The snapshot records no general personal exit tax for United Kingdom.
the paid brief researches this live. Confirm residence cessation, retained source income and asset-specific rules with your advisor before acting.
Where people go from United Kingdom.
Each route opens a sourced side-by-side tax picture and the questions to verify for that move.
Leaving the UK: the 2026 tax guide
The full UK guide maps the Statutory Residence Test, split-year treatment and the inheritance-tax tail. It also explains temporary non-residence and the evidence to preserve before departure.
What changed.
The UK’s residence-based rules set the context for a documented departure.
The non-dom regime ended on 6 April 2025
The remittance basis for non-UK domiciled residents was abolished. From 6 April 2025 it was replaced by the Foreign Income and Gains (FIG) regime — a residence-based, time-limited relief rather than a domicile-based one. Verify the details with your adviser — rules change.
The 4-year FIG regime is narrow
Under FIG, qualifying new arrivals can elect to exempt most foreign income and gains for a maximum of 4 UK tax years, and only if they have been non-UK resident for at least 10 consecutive prior tax years. After year 4, worldwide taxation applies in full. Verify the details with your adviser — rules change.
Temporary Repatriation Facility (TRF)
Former remittance-basis users can designate previously unremitted foreign income and gains at a reduced rate: 12% for the 2025/26 and 2026/27 UK tax years, rising to 15% for 2027/28. Designated funds can then be brought to the UK without further income or capital gains tax. Verify the details with your adviser — rules change.
Overseas Workday Relief is now capped
From 6 April 2026, Overseas Workday Relief is capped at the lower of 30% of qualifying employment income or £300,000 per UK tax year. The relief is also tied to the new FIG residence test rather than the old domicile test. Verify the details with your adviser — rules change.
Inheritance tax follows you for up to 10 years
UK inheritance tax (IHT) moved to a residence-based test. Individuals who were UK tax resident for 10 or more of the previous 20 tax years remain in scope for UK IHT on their worldwide estate for up to 10 years after leaving — the so-called "IHT tail". Shorter UK residence shortens the tail; it still applies. Verify the details with your adviser — rules change.
Your day count and ties decide the exit.
A complete record of days, homes, work and personal ties supports the residence analysis.
The strict automatic overseas threshold for many recent UK residents. Your own threshold depends on prior residence and ties.
More than 90 UK days in either of the previous two tax years can count as a tie.
At 183 UK days in a tax year, automatic UK residence applies.
What changes when you leave.
Coordinate the residence, income, gains and inheritance-tax workstreams around the departure date.
Your leaving date is decided by the SRT
UK tax residence is determined by the Statutory Residence Test (SRT). The SRT looks at days spent in the UK, a home in the UK, UK workdays, family ties, the 90-day rule and the "country tie". Many people who think they have left remain UK tax resident because of unmanaged ties. Plan the split-year claim with your adviser before you book the move.
Pre-departure planning is asymmetric
Decisions made in the 12 months before departure (timing of bonuses, exercise of options, realisation of gains, structuring of trusts and life policies, use of TRF designations) usually have far bigger consequences than anything done post-arrival in the new country. The conversation to have with your adviser is "what do I crystallise before 5 April".
The IHT tail interacts with your new country
Even a clean SRT exit does not switch off UK IHT. During the tail period, your worldwide estate is in principle subject to UK IHT at 40% above the nil-rate band. Whether you actually pay depends on the double tax treaty (if any) between the UK and your new country of residence. The UK has IHT treaties with only a handful of jurisdictions.
Trusts, pensions and property need separate analysis
Excluded property trusts settled before 6 April 2025 may retain protection, but the rules are tightly drafted and condition-laden. UK pensions, UK situs property, carried interest and offshore bonds each follow their own regime post-departure. None of this is generic — get specifics from your adviser before assuming any single asset is "out of scope".
Leaving the UK.
Do I still owe UK inheritance tax after I leave?
Quite possibly. From 6 April 2025 the UK inheritance tax test is residence-based. If you were UK tax resident for 10 or more of the previous 20 tax years, your worldwide estate remains in scope for UK IHT for up to 10 years after departure — the "IHT tail". Whether a treaty reduces this depends on your new country of residence. Verify with your adviser.
When does UK tax residency actually end?
Your tax residency ends when you stop meeting the Statutory Residence Test (SRT). The SRT looks at UK days, UK accommodation, UK workdays, family ties, the 90-day rule and the country tie. Many leavers fail it inadvertently in the year of departure; a split-year treatment claim, properly documented, is usually the cleanest way to draw the line.
What replaced the non-dom regime?
A residence-based Foreign Income and Gains (FIG) regime introduced on 6 April 2025. Qualifying new arrivals can exempt most foreign income and gains for up to 4 UK tax years, but only after at least 10 consecutive years of prior non-UK residence. There is also a Temporary Repatriation Facility (12% in 2025/26 and 2026/27, 15% in 2027/28) for previously unremitted funds.
Where are UK leavers moving to?
The most-cited destinations in 2025/26 advisory data are the United Arab Emirates, Italy (€300k lump-sum regime for new residents from 2026), Switzerland (lump-sum cantons), Portugal (IFICI), Cyprus and Malta. Each carries its own trade-offs on visa, time-on-the-ground, IHT treaty coverage and lifestyle — there is no single correct answer.
How do I prepare the conversation with my adviser?
Arrive with: a draft SRT day-count for the current and next tax year; a list of UK ties you intend to keep (home, family, workdays); a schedule of unrealised gains and unremitted funds you might designate under the TRF; and a shortlist of 1–3 candidate countries. A TaxoTax brief is built to be exactly that document — so the first paid hour with your adviser is spent on judgement, not on data collection.
Primary orientation sources.
Use these sources alongside the dated country snapshot.
- S01GOV.UK — Reforming the taxation of non-UK domiciled individuals (policy paper, 2024–2025)
- S02GOV.UK — Statutory Residence Test (HMRC guidance, RDR3)
- S03GOV.UK — Inheritance Tax: general overview
- S04
Deloitte UK — Non-dom reform briefings (2024–2026)
- S05
KPMG UK — FIG regime and TRF analysis (2025–2026)
- S06
PwC UK — Worldwide Tax Summaries, United Kingdom chapter
Compare a move from United Kingdom.
Choose a destination and see the sourced first-order tax delta.