Leaving the UK: tax planning guide and checklist
YOUR WPR PLANNING STARTING POINT
Prepare for your move abroad with a clear view of the questions to resolve before you set a departure date, sell assets or change how your business is run.
Your planning checklist
Use these questions to organise your facts and prepare for a discussion with your adviser.
- Map your travel dates, UK days, homes, work and family connections. Which facts could affect your residence position?
- List the income, investments and property you will retain in the UK. What reporting and payment arrangements will you need?
- Review company ownership and where management decisions will be made after your move.
- Before taking dividends, selling assets or drawing a pension, consider the rules in both countries and any relevant tax treaty.
- Include gifts, trusts and inheritance tax in the review of your family's longer-term plans.
- Consider whether you may return to the UK, and how that could affect transactions carried out while abroad.
- Keep a dated record of advice, travel, work arrangements and the assumptions behind your plan.
Start with a revised guide
Non-Resident & Offshore Tax Planning 2025/26
View the guide's coverage and member access details. Revised October 2026.
Tax Planning With Double Tax Treaties 2025/26
View the guide's coverage and member access details. Revised October 2026.
Selected member reading
- Leaving the UK and worldwide inheritance tax exposure — member article
- Returning to the UK after taking company dividends abroad — member article
Build your plan with WPR
Explore practical explanations, worked examples and detailed tax guides. Check the membership options and choose the level that suits you.
View membership options Browse the tax booksExplore another planning topic
This checklist helps you identify issues; it does not determine your tax position. Read the dates and scope of linked guidance and obtain advice for your circumstances.