Tax when retiring abroad or back in the UK
If you retire abroad and become non-resident in the UK, you might still have to pay UK tax. If you return to retire (or work) in the UK after living abroad as a non-resident, you'll need to let HM Revenue & Customs (HMRC) know so that they can make sure you pay the right tax.
Paying the right tax if you retire abroad
If you're retiring abroad it's very important to get in touch with HMRC. They will work out:
- your tax liability in the UK
- whether you'll need to fill in a Self Assessment tax return
- whether you are owed a tax refund
HMRC will send you form P85 to get any tax refund you're owed. You can also use the second link below to download the form. If you leave the country part way through the tax year, they take this into account.
You can read the detail about tax when leaving the UK in the guide below.
- Income Tax when leaving the UK (HMRC website)
- Form P85 - Leaving the UK - getting your tax right (HMRC website)
How to contact your Tax Office
You'll usually find a phone number and address for your Tax Office on any letters or forms you've received from HMRC. Or, if you know the name of your Tax Office, you can search for the contact details online. You can also ask at a local HMRC enquiry centre. Whether you phone or write, the Tax Office will need your National Insurance number if possible.
Paying tax if you retire in the UK after living abroad
If you return to retire or work in the UK after living or retiring abroad as a non-resident, you'll need to let HMRC know about your changed circumstances so that they can make sure you pay the right tax.
In advance of your return you should:
- tell HMRC when you'll be coming back, and find out about your tax liability on returning to the UK
- check with the country you are living in about any tax you may owe before you leave
You may also want to get in touch with The Pension Service regarding your pension and benefits and give them details of your:
- return move date
- contact details abroad and in the UK
The UK tax you'll pay depends on whether you're 'resident', 'ordinarily resident' or 'domiciled' in the UK. The UK has double taxation agreements with many other countries to make sure that you don't pay tax twice on the same income or gain. If you return to the UK part way through the tax year this is taken into account. You can find out more details about all these issues by following the links below.
- Tax when returning to live in the UK (HMRC website)
- How 'residence' and 'domicile' affect your UK tax (HMRC website)