Income Tax when leaving the UK
When are you non-resident for UK Income Tax?
You’ll be treated as non-resident from the day after you leave the UK if you can show:
- you left the UK to go abroad permanently or your absence and full-time work abroad lasts at least the whole tax year
- your visits to the UK are less than 183 days in a tax year and average less than 91 days a tax year over a maximum of four consecutive years
The same applies to your spouse, civil partner or partner.