We provide an overview of the UK tax considerations when leaving the UK.

If you are coming to the UK from overseas, as a first step you need to understand your immigration status.

You may have to pay taxes in both the UK and another country if you are resident here and have income or gains abroad, or if you are non-resident here and have income or gains in the UK.

If you are not resident in the UK, then in general you are still liable to UK tax on UK income and gains on certain assets. However, there are certain exceptions.

Your tax residence status affects the extent to which you are liable to tax in the UK. For tax years up to and including 2024/25, your domicile status is also relevant.However, from 6 April 2025 domicile is no longer a factor in relation to whether you are due to pay tax in the UK.

If your personal circumstances have some foreign aspect to them (for example, if you have lived overseas), or if you have income or gains from outside the UK, your tax affairs can be more complicated. We cover the UK rules, but you will also need to consider the rules in other relevant countries as ...