Archive Website of the UK government

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

• Form P85 Opens new window

• Contact HMRC Opens new window

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.

• Who to contact at The Pension Service

• Tax when returning to live in the UK Opens new window

• How 'residence' and 'domicile' affect your UK tax
  Opens new window

More useful links

• Do you have to pay tax in retirement?

• Moving back to the UK (government, citizens and rights section)

• HMRC Residency Opens new window

• Filing a tax return if you live or work outside the UK Opens new window

Useful contacts

• International Pension Centre

• Pensions and retirement planning contacts