How many of you guys - especially Brits - have become non-resident for UK tax and how did you go about it?  I'm particularly interested if you have assets like investments. pension, even property in the UK funding your retirement or stay in Thailand.

 

It looks kinda complicated to me.

53 minutes ago, Larkin said:

How many of you guys - especially Brits - have become non-resident for UK tax and how did you go about it?  I'm particularly interested if you have assets like investments. pension, even property in the UK funding your retirement or stay in Thailand.

 

It looks kinda complicated to me.

Why?

Just inform HMRC of your new address and make sure you don't fall into any of the residence test "traps" - too many days etc.

Presuming you have UK income you will probably still need to file a tax return and if so it should contain the non resident pages - which means you can only do it online with relevant software or snail mail a paper version......... (basic software costs from about £20+ but does the job).

 

I still use my rented out house as an address with a couple of investment companies (Royal Mail redirected) but make sure I don't add anything to my SIPP or ISAs. At the time I moved abroad I did tell one of them and they mentioned the Sipp payment restrictions but I think they have forgotten it was so long ago.......

 

Private Pensions - have had my address here long before I needed to draw on them.  

 

UK bank accounts - depending on who you have may be an issue but touch wood hasn't been for me.

 

Non-resident for UK tax is a bot of a misnomer..... Basically I still pay tax on anything generated in the UK except Capital Gains (unless property). I am sure someone else will chime in with something else........ 

If you can move investments offshore to a tax free jurisdiction like IOM/Channel Isles  etc then you can avoid UK tax - unfortunately though you would now be potentially liable if/when bringing into Thailand since the start of last year.

Basically you need to move you assets offshore.

 

- Open a brokerage account, for example IBKR (USA), Saxo (Singapore), Swissquote (Luxembourg). Sell all your funds and reinvest in Investment Trusts and/or ETFs (or individual stocks, if that's your thing).  (UK funds are not available on offshore platforms AFAIK.  The available range of non-UK funds is very limited, are typically not in Sterling, and have high charges.)

 

- Sell your UK property and invest elsewhere for income

 

- Private pensions can be transferred offshore, but there's a charge of 25% of the pot for doing so, so this is unlikely to be attractive.  You need to weigh up whether it's worth doing so to avoid UK income tax on the pension income.  The answer is probably "no".

10 hours ago, Zaphod Priest said:

Basically you need to move you assets offshore.

 

- Open a brokerage account, for example IBKR (USA), Saxo (Singapore), Swissquote (Luxembourg). Sell all your funds and reinvest in Investment Trusts and/or ETFs (or individual stocks, if that's your thing).  (UK funds are not available on offshore platforms AFAIK.  The available range of non-UK funds is very limited, are typically not in Sterling, and have high charges.)

 

- Sell your UK property and invest elsewhere for income

 

- Private pensions can be transferred offshore, but there's a charge of 25% of the pot for doing so, so this is unlikely to be attractive.  You need to weigh up whether it's worth doing so to avoid UK income tax on the pension income.  The answer is probably "no".

 

This is helpful thanks.  I have three main assets in the U.K.: a private pension fund, a stocks and shares ISA, and my U.K. residency.  
 

The ISA is of course no problem from a tax perspective.  
 

The house - well I plan to sell that when I retire and shift the funds overseas.  So no major tax issues there I guess. 
 

the pension is a bit more challenging.  By that time it will be worth c£600k. I can reduce that to £450k by taking the tax free sum and then limit withdrawals to the tax free allowance of £12570 per annum. But then it gets harder when yhe state pension kicks in for me in 2031. 
 

oh well. Something to worry about later I guess. 

It is not difficult or particularly expensive to access  stocks/funds or bonds (incl UK ones )  from offshore; there are plenty of  low cost investment platforms/brokers  to choose from. However you need to put in some leg work and upgrade your knowledge so as to avoid the high charging myth peddlers who will be trying to offer you advice.

You can also retain assets in the UK but that does make your tax position slightly more complicated. For anyone doing this i would strongly recommend using a qualified UK accounting firm to advise you. Obviously there will be some fees to pay but it will ensure that your assets are efficiently structured. Best to use established accounting and legal firms rather than the myriad of "offshore" advisors that are out there.

 In my opinion (FWIW)  , if your intention is to move abroad and never return,  its better to (over time)  get all your assets , including property out of the UK. 

 

On 10/18/2025 at 8:18 AM, Zaphod Priest said:

Basically you need to move you assets offshore.

 

- Open a brokerage account, for example IBKR (USA), Saxo (Singapore), Swissquote (Luxembourg). Sell all your funds and reinvest in Investment Trusts and/or ETFs (or individual stocks, if that's your thing).  (UK funds are not available on offshore platforms AFAIK.  The available range of non-UK funds is very limited, are typically not in Sterling, and have high charges.)

 

- Sell your UK property and invest elsewhere for income

 

- Private pensions can be transferred offshore, but there's a charge of 25% of the pot for doing so, so this is unlikely to be attractive.  You need to weigh up whether it's worth doing so to avoid UK income tax on the pension income.  The answer is probably "no".

Basically you need to move you assets offshore.....I Ain't Got ANY to Move !!

On 10/17/2025 at 2:25 PM, Larkin said:

How many of you guys - especially Brits - have become non-resident for UK tax and how did you go about it?  I'm particularly interested if you have assets like investments. pension, even property in the UK funding your retirement or stay in Thailand.

 

It looks kinda complicated to me.

How many of you guys - especially Brits - have become non-resident for UK tax and how did you go about it? The DWP Took my Residency away as I Never " STAYED " the required number of days in my last year there !! And they FROZE My State Pension whilst I was in the Living in the U.K. ( I DIDN'T KNOW THEY COULD DO THAT )

17 minutes ago, Blueman1 said:

How many of you guys - especially Brits - have become non-resident for UK tax and how did you go about it? The DWP Took my Residency away as I Never " STAYED " the required number of days in my last year there !! And they FROZE My State Pension whilst I was in the Living in the U.K. ( I DIDN'T KNOW THEY COULD DO THAT )

I think the OP is asking if anybody has managed to get an "NT" tax code which I believe is not possible living in Thailand as it is/was so easy to avoid paying tax here and so you wouldn't be paying tax anywhere.

 

 

OP: Ignoring your personal allowances  you will always pay tax on your UK Pensions, Rental Income & Bank Interest in the UK however you can offset this against any Thai taxes on the same income.

 

Things you won't pay tax on are Capital Gains (Excluding Property), Dividends (Treated as Disregarded Income on your Tax Return), Interest on Government Bonds/Gilts (Non-UK Tax Residents do not pay tax on the Interest/Coupon paid).  

 

BTW: It sounds like you're planning to go down either the Drawdown or UFPLS route, which treat the Tax Free portion of your pension very differently, your pension company has probably recommended it already, but if not, I would recommend having a chat with PensionWise to discuss your plans (Had my call with them last Tuesday and it was very useful) - https://www.moneyhelper.org.uk/en/pensions-and-retirement/pension-wise

 

"Tax Residency"  is a bit ambiguous !  Non Resident and more important " non domiciled "  is the key to avoiding taxes especially death duties .  One has to completey remove everything associated with the UK (apart from government pension) and show meaningful residence abroad which can mean such things belonging to local clubs or organizations ,pay local taxes etc as well financial separation .  Only 2 things are certain in this world - death and taxes !! Investments placed in a Trust Fund can be a good idea.   Definitely worth investing in qualified advice.

30 minutes ago, GmailJen said:

One has to completey remove everything associated with the UK

Not true anymore. Domicile is now based mainly on residence and would appear to be much easier to prove than before and then hopefully thus shielding non-UK assets from IHT.

https://www.gov.uk/guidance/deemed-domicile-rules

Quote

Changes from 6 April 2025

On 6 April 2025 the concept of domicile as a relevant connecting factor for UK tax was replaced by a system based on tax residence.

 

@GmailJen  This makes the situation clearer (to me anyway).

https://www.bdo.co.uk/en-gb/insights/tax/private-client/changing-rules-for-non-dom-status-what-to-do-now

Quote

Non-dom inheritance tax 

The UK has moved to a residence-based system from 6 April 2025 that will see IHT being charged on worldwide assets for individuals who have been UK resident in ten out of the last twenty tax years. Such individuals remain within the scope of IHT for up to ten years following exit from the UK, and the IHT ‘tail’ will depend on how long they were resident in the UK.

For example, if an individual has been UK resident for between ten and thirteen years, they will remain within the IHT net for three tax years. This is then increased by one year for each additional year of residence. Those who have been UK resident for twenty years will be subject to IHT for ten years after exit.

This should mean that individuals with a domicile in the UK (such as British expats) will be outside the scope of IHT on non-UK assets if they have not been UK resident for ten out of the last twenty tax years.

UK assets will remain within the scope of IHT for all individuals irrespective of residence status.

 

1 hour ago, SamSpade said:

I think the OP is asking if anybody has managed to get an "NT" tax code which I believe is not possible living in Thailand as it is/was so easy to avoid paying tax here and so you wouldn't be paying tax anywhere.

 

 

OP: Ignoring your personal allowances  you will always pay tax on your UK Pensions, Rental Income & Bank Interest in the UK however you can offset this against any Thai taxes on the same income.

 

Things you won't pay tax on are Capital Gains (Excluding Property), Dividends (Treated as Disregarded Income on your Tax Return), Interest on Government Bonds/Gilts (Non-UK Tax Residents do not pay tax on the Interest/Coupon paid).  

 

BTW: It sounds like you're planning to go down either the Drawdown or UFPLS route, which treat the Tax Free portion of your pension very differently, your pension company has probably recommended it already, but if not, I would recommend having a chat with PensionWise to discuss your plans (Had my call with them last Tuesday and it was very useful) - https://www.moneyhelper.org.uk/en/pensions-and-retirement/pension-wise

 

My UK tax code is NT. Filled in a P85 form when I left UK. Was rebated all but £0.05 of the tax I had paid up to the date I left. That was some time ago so things may have changed by now.

3 hours ago, Blueman1 said:

How many of you guys - especially Brits - have become non-resident for UK tax and how did you go about it? The DWP Took my Residency away as I Never " STAYED " the required number of days in my last year there !! And they FROZE My State Pension whilst I was in the Living in the U.K. ( I DIDN'T KNOW THEY COULD DO THAT )

Even if you are non resident your State pension is unfrozen for any days that you spend in either U.K. or EU. It’s refrozen at the original amount when you leave. You just have to advise DWP of those days. 

3 hours ago, Blueman1 said:

The DWP Took my Residency away as I Never " STAYED " the required number of days in my last year there

The OP was about tax residency and there is a difference between "tax residency" and "normally resident". HMRC deal with the first and the DWP with the second.

It would appear the DWP concluded you were not "normally resident", that wouldn't affect your tax residency.

On 10/17/2025 at 2:25 PM, Larkin said:

How many of you guys - especially Brits - have become non-resident for UK tax and how did you go about it?  I'm particularly interested if you have assets like investments. pension, even property in the UK funding your retirement or stay in Thailand.

 

It looks kinda complicated to me.

It’s a minefield. This should help: https://www.gov.uk/tax-foreign-income/residence

The rules for income earned abroad and UK-earned income are different. To be free of UK liability to taxes, including income tax, capital gains tax, and worldwide income tax  you’ll need to satisfy the residence rules (see the link) and also consider your ties to the UK, what days you spend in the UK, and whether you’re “resident” or “non-resident” for UK tax purposes.

For inheritance tax (IHT) and worldwide asset exposure, there are additional tests. If your intention is to spend the rest of your life outside the UK, it’s best to take professional advice.”

I think whether you are a tax resident or not simply depends on how many days you stay in the country per year.

 

I don't think you have to do anything special to become a non resident other than not be there.

 

But if you have UK derived income (e.g. a rental property,  like myself), you'll have to pay tax on that.

 

Other than that, I am a tax resident of Thailand, so all my other income/investments (not UK based) are subject to Thailand's tax rules

On 10/18/2025 at 8:18 AM, Zaphod Priest said:

Basically you need to move you assets offshore.

 

- Open a brokerage account, for example IBKR (USA), Saxo (Singapore), Swissquote (Luxembourg). Sell all your funds and reinvest in Investment Trusts and/or ETFs (or individual stocks, if that's your thing).  (UK funds are not available on offshore platforms AFAIK.  The available range of non-UK funds is very limited, are typically not in Sterling, and have high charges.)

 

- Sell your UK property and invest elsewhere for income

 

- Private pensions can be transferred offshore, but there's a charge of 25% of the pot for doing so, so this is unlikely to be attractive.  You need to weigh up whether it's worth doing so to avoid UK income tax on the pension income.  The answer is probably "no".

 

I can 2nd Swissquote. Good broker for expats

As said above all your savings and other forms of income need to be off-shore. I sold my flat (was renting it out) two years ago and now only have my state pension as UK income, which because it is frozen is still below the personal allowance. HMRC should acknowledge by advising that you no longer have to do tax returns.

Check out the statutory residence flow chart ( SRT ) at KPMG , makes a rather complicated set of rules a bit easier to understand . Being non resident depends on the number of ties you still have to the UK and how long you spend there .

On 10/25/2025 at 3:47 PM, Chongalulu said:

Even if you are non resident your State pension is unfrozen for any days that you spend in either U.K. or EU. It’s refrozen at the original amount when you leave. You just have to advise DWP of those days. 

Well Mine certainly wasn't & Yes I Did inform the DWP That I was there which was for approx 4 1/2 Months !!....But The DWP Say I had to be there for 183 Days to have my Pension UNFROZEN....I Think They are WRONG in saying this, Anyone Certain with that RULE ??

On 10/27/2025 at 2:23 PM, Blueman1 said:

Well Mine certainly wasn't & Yes I Did inform the DWP That I was there which was for approx 4 1/2 Months !!....But The DWP Say I had to be there for 183 Days to have my Pension UNFROZEN....I Think They are WRONG in saying this, Anyone Certain with that RULE ??

Call them, it’s definitely wrong - Google it .

Always use the best of both worlds, you fully deserve it with all the governments in the west scamming their own to extort tax and more tax just to fund ukraine and god know what else. If better to be considered a UK resident, make an arrangement with a family member with a UK address and put your name in it. It will avoid all the other extorsion of taxes in Thailand. Or the other way round if it works better. Have a bogus thai permanent address even if staying on most of the year in the UK. Why is it that it's only the common people who are harassed and those on the top are allowed to get away with anything and everyting often far worse. 

1 hour ago, Middle Aged Grouch said:

It will avoid all the other extorsion of taxes in Thailand.

You are aware you can be tax resident in more than one country?

If you spend more than 179 days here you are considered tax resident but you only potentially pay on what you remit. Surely you are aware of this.......

6 hours ago, Chongalulu said:

Call them, it’s definitely wrong - Google it .

Plus The DWP have taken away my Residency......from that Date.....BASTARDS !!

All I can do is speak from my own experience.

 

I live in Thailand and have done so for 14 years. 14 years ago I acquired confirmation from HMRC re: my NRL1 application (non-resident landlord) for renting that property and receiving rental income without tax deducted at source by the agent, but I had to  complete annual SATRs since then.

 

Sold my UK house earlier this year, which I'd lived in for 11 years prior, and paid the necessary NRCGT to HMRC using a UK accountant (no VAT charged on any fees for buying or selling, including original stamp duty on purchase).

 

Now I live off investments from SIPP, ISA and GIA and report as normal on any gains. The house sale proceeds were transferred from WISE to my GIA in chunks each month of £70k due to transfer limitations of WISE, but I was aware of that limit beforehand. I don't believe the disregarded income would be the right way for me to go, as it is a choice.

 

I completed my SATR online earlier this month for tax year 2024/25 using www.taxd.co.uk and a non-resident test is carried-out during that filing process. I recorded the questions at that time because I halted the process to obtain accurate information. www.taxd.co.uk is accepted by HMRC and there is assistance on-hand, if required.

 

 

The non-resident questions were:

You were a non-UK resident throughout the whole of the previous three tax years and present in UK for less than 46 days in the 2024/2025 tax year.*
YES / NO

 

You were a resident in UK in at least one of the previous three tax years and present in UK less than 16 days in the 2024/2025 tax year.*
YES / NO

 

You are working full time overseas and were present in UK for less than 91 days and spent less than 31 days working in UK.*
YES / NO

 

Not sure I am answering what the OP is asking, but I hope this helps.

 

If you use this link   https://taxd.co.uk?ref=TAXDREF_y2fzdehxur

 

.. you will receive £10 off the £99 charge and I will also get a bung. If you complete a tax return via taxd you will also receive a link to share for the same. As my posts do not create click-able links then you'll need to copy/paste it into your browser. Also, I paid for next year's tax return in advance and received a further 30% off. taxd is very good, read the Trustpilot reviews if unsure.

 

p.s. A non-resident may pay £2,880 into their SIPP each year, if they choose, and receive £720 tax relief. I used to but don't bother anymore. As mentioned above, cannot contribute to an ISA when non-UK resident.

10 hours ago, roger buttmore said:

p.s. A non-resident may pay £2,880 into their SIPP each year, if they choose, and receive £720 tax relief.

I believe that is only for the first 5 years after leaving - well it certainly used to be the rule when I left.

 

 

On 10/17/2025 at 2:25 PM, Larkin said:

How many of you guys - especially Brits - have become non-resident for UK tax and how did you go about it?  I'm particularly interested if you have assets like investments. pension, even property in the UK funding your retirement or stay in Thailand.

 

It looks kinda complicated to me.

 

 

I don't see how you can avoid UK tax on UK income and pensions.....other than your SIPP if you have a DTA.

 

It just isn't worth it financially......you'll still be taxed on everything and lose your state pension annual uplift????

I think you can transfer your pension to a QUORPS

My bad. QROPS: https://en.wikipedia.org/wiki/Qualifying_recognised_overseas_pension_scheme

On 10/30/2025 at 5:00 AM, Will B Good said:

 

 

I don't see how you can avoid UK tax on UK income and pensions.....other than your SIPP if you have a DTA.

 

It just isn't worth it financially......you'll still be taxed on everything and lose your state pension annual uplift????

I think you’re right.  I think the best approach is to minimise drawings from your U.K. based personal pension to under the tax threshold, and I’ll supplement it with rent from my Thai properties and withdrawals from cash savings.