Tax after leaving the UK: filings, rent and return plans

Do I use P85, Self Assessment or both?

For someone who does not normally file Self Assessment, HMRC’s leaving guidance points to P85. A person who normally files reports departure through the residence pages, SA109. HMRC’s own online Self Assessment service does not support this departure route; use suitable commercial software, a professional or a paper return. A full-time overseas assignment for a UK employer lasting at least a full tax year can require P85 as well.

Collect your P45 or continuing-employment details, actual departure facts and continuing UK income before selecting the route. A refund from payroll or P85 is not evidence that every later UK obligation has ended.

Official reference: HMRC leaving-UK reporting routes.

Which dates belong on my filing calendar?

For a departure in tax year 2026/27, the normal calendar below follows current Self Assessment rules. These are standard dates, not a substitute for a notice from HMRC or a deadline specific to your circumstances.

Do not wait for January if your intended submission route is paper. Keep separate lines for a return, payment, property-sale report and destination filing. If you are behind, establish the correct overdue obligation promptly.

Official reference: HMRC Self Assessment deadlines.

What if I keep a UK rental property?

UK rental income can remain taxable after departure. The Non-resident Landlord Scheme uses its own living-abroad test; it can apply even to a person who remains UK tax resident. Agree the collection process with the letting agent or tenant before the first overseas payment.

HMRC approval following an NRL1i application can allow rent to be paid without deduction, with tax dealt with through Self Assessment. Approval to receive gross rent is not an exemption from tax. Otherwise withholding rules can apply. Retain rental statements, expenses and certificates of tax deducted.

Official reference: HMRC: rental income when you live abroad.

Could selling investments abroad create a bill when I return?

Temporary non-residence rules can bring certain gains and income into UK tax in the year of return. HMRC’s current helpsheet describes conditions involving sole UK residence in at least four of the seven tax years before departure and a non-residence period not exceeding five years, alongside other requirements. The detailed residence-period rules matter; counting calendar years abroad is not enough.

Keep acquisition dates, cost records, sale details and advice about the intended return. UK land/property disposals and assets used in a UK trade can have their own rules while you are non-resident. Ask before the transaction, not only when completing an annual return.

Official reference: HMRC HS278 (2026, covering 2025/26): temporary non-residents.

Use the helpsheet for the actual return year when available; the linked edition explains the current framework rather than providing forms for every future year.

Does non-residence end UK inheritance-tax exposure?

Not necessarily. From 6 April 2025, long-term residence rules replaced the former domicile-based framework for this purpose. Overseas assets may remain within scope for a period after departure, potentially up to ten tax years, depending on residence history and applicable transitional rules. This is separate from annual income-tax residence.

Before a major gift or trust change, list your residence history for the previous twenty tax years and get an assessment specific to the transaction. Include existing trusts in that discussion rather than assuming an overseas address removes the connection.

Official reference: HMRC: inheritance tax and long-term UK residence.

Your next step: make an obligations calendar

Create one row for each remaining income source or planned transaction. Record the country, form or process, deadline, person responsible and evidence needed. Put “confirm with adviser” beside uncertain entries instead of entering a guessed deadline.

Include destination reporting even where the UK provides relief. If you need the facts for the residence pages, use the residency evidence guide. If you are still preparing the move itself, use the departure checklist.