CGT on leaving the UK

There's no exit charge for individuals leaving the UK, but this doesn't mean that you can completely ignore CGT when planning to leave the UK. You'll need to consider not only your planned disposals but also any deferred gains that may have arisen. I'm thinking mainly of gains that were deferred under the EIS or Gift relief. If these apply you could see your departure from the UK leading to a CGT charge. You'll also need to consider how you're going to structure your disposals. The UK has some pretty good tax reliefs for business assets, so you should be carefully thinking about in which jurisdiction gains will arise. This applies equally to any gain on your main residence. Crystallising the gain in the UK where there is likely to be a total tax exemption may be preferred to overseas where there is only a tax deferral. You can see these and other tax/CGT implications of leaving the UK in this article: Tax implications of leaving the UK