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STOP PRESS: The remittance basis is abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. The remittance basis rules still apply to unremitted income and gains arising before that date but remitted later. The legislation is included in FA 2025. For more details, see the Abolition of the remittance basis from 2025/26 guidance note.

This guidance note explains some of the tax traps and opportunities for people leaving the UK on or after 6 April 2013. It is an outline, and specific advice may need to be taken for individual clients, especially those with complicated affairs. For reporting requirements, see the Reporting requirements on leaving the UK guidance note.

It is recommended that you read the Residence ― issues on leaving the UK (2013/14 onwards) guidance note before continuing.

This guidance note does not consider planning for national insurance contributions. For the national insurance position, see:

1. •

   the GOV.UK website

2. •

   the EU provisions, Social security agreements and Moving to and from non-agreement countries guidance notes