Telling HMRC you’re leaving
Moving to the UAE doesn’t automatically stop you paying UK tax. Here’s how to become non-resident and tell HMRC you’ve gone.
In 30 seconds
- Most people moving for a full-time job become non-resident under a rule for full-time work abroad
- Tell HMRC with form P85, or on your tax return if you already file one
- You still pay UK tax on UK income, such as rent from a UK home
Will you still be UK resident?
The Statutory Residence Test decides whether you are UK resident for tax. You are automatically non-resident if either of these applies:
| Test | What it means |
|---|---|
| Full-time work abroad | You work abroad about 35 hours a week, spend fewer than 91 days in the UK and work in the UK on fewer than 31 days (a work day means more than 3 hours of work) |
| Very few UK days | You spend fewer than 16 days in the UK in the tax year |
If neither applies, your ties to the UK decide, such as a home, family or work there. If you’re close to a limit, take advice.
The year you leave
The UK tax year runs from 6 April to 5 April. If you leave part-way through, a rule called split-year treatment can make you non-resident from the day after you leave. A partner who moves with you is assessed separately, under a similar rule.
Telling HMRC
- If you don’t file a tax return: fill in form P85 and attach parts 2 and 3 of your P45
- If you file Self Assessment: complete the residence pages (SA109) on your next return
What carries on and what stops
| Item | After you move |
|---|---|
| UK rental income | Still taxed in the UK |
| ISAs | You keep them, tax-free, but can’t pay in more |
| Child Benefit | Stops |
| Student loan | Tell the Student Loans Company if you leave for more than 3 months |
| Voting | You can register as an overseas voter. Renew every 3 years |
| Driving licence | You can’t put a foreign address on it. Swap to a UAE licence once you’re resident |
Keep a diary
Count your UK days and UK work days every year. Answering emails or taking calls on a trip home can count as a work day.
What to do next
- Fill in form P85 or the SA109 pages
- Tell your bank, pension providers and the Student Loans Company
- Start a simple log of UK days and work days
Sources
- GOV.UK: tax if you leave the UK
- GOV.UK: tax residence
- HMRC manual: third automatic overseas test
- HMRC manual: split year
- GOV.UK: Child Benefit abroad
- GOV.UK: student loans abroad
- GOV.UK: voting when abroad
- GOV.UK: licence address