Leaving the UK


  1. Tax if you leave the UK to live abroad

    What to do if you go to work or retire abroad - sending HMRC a P85 or tax return, paying National Insurance and claiming benefits, visiting the UK after you've left

  2. Get your Income Tax right if you're leaving the UK

    Claim tax relief or a tax refund if you've left the UK by using the online form service or P85 postal form.

  3. Tax on foreign income

    Find out whether you need to pay UK tax on foreign income - residence and ‘non-dom’ status, tax returns, claiming relief if you’re taxed twice (including certificates of residence)

  4. Take cash in and out of the UK

    You must declare €10,000 or more in cash, or the equivalent in another currency, if you take it between the UK and any non-European Union (EU) country

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Guidance and regulation

  1. HMRC calculators and tools
  2. Social Security abroad: NI38
  3. Goods returned to export shops by passengers (Excise information sheet 1)
See more guidance and regulation in this topic