Moving abroad for work: the UK tax questions everyone should ask

You can book the flight and start the new role, but the same misconception occurs time and time again: “I’ve left the UK, so my UK tax position ends.” The reality is more nuanced, technical, more rules-driven, and far more sensitive to small details like day counts, family ties and filing obligations.

Leonora Stevens and Mike Hodges are joined by Alex Britton-Davis from our International Private Client Team to unpack the essentials of UK tax when you move abroad for work. We talk through the Statutory Residence Test, why two people leaving on the same day can get totally different outcomes and when split year treatment can help by taxing you as UK resident for part of the year and broadly non-resident for the rest. We also get practical on the full-time abroad rules, including the 90-day presence limit and the 30 UK workday limit, plus the real-world traps people forget such as travel time, client dinners, and those “quick emails” that are hard to evidence later.

We then move into what happens after you leave: UK Self-Assessment filing, UK source income like rental profits, and how double tax treaties and foreign tax credit relief can prevent double taxation while still requiring careful reporting. Finally, we tackle capital gains tax (CGT) and the temporary non-residence rules that can bite when you return to the UK, along with an often-overlooked area: National Insurance, certificates of coverage, and avoiding paying in two countries because the admin goes awry.

If you’re planning an international move or have recently moved overseas, listen now and subscribe on your preferred podcast platform.

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