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Leaving the UK
If you’re planning to leave the UK, either to emigrate or to return home you should be aware of your Tax Residence and Ordinary Residence status.Please note that this guide is for academic information only. It is not a substitute for independent professional advice. It should not be relied upon as the basis for financial planning or decisions.
Short Absences
If you normally live in the UK and only go abroad for short trips and meetings you remain Tax Resident and Ordinarily Resident in the UK.Working Abroad for less than 3 years
If you leave the UK to work full time you cease being Tax Resident if you are absent from the UK for the whole of a full tax year.Leaving the UK Permanently or Indefinitely
If you leave the UK permanently or for at least 3 years you will be treated as not resident and not ordinary resident as long as:- Your absence covers at least a tax year, and thereafter
- You visit the UK less than 183 days in any tax year and average less than 91 days a tax year over the past 4 years
You may need to prove that you intend to leave permanently. To do this you may have to show that you have sold your house in the UK or purchased a property overseas etc
