If you retire abroad or return to the UK after living abroad, you need to make sure you pay the right tax.

If you retire abroad

You need to tell HM Revenue & Customs (HMRC). They’ll work out:

  • how much tax you have to pay in the UK
  • whether you need to fill out a Self Assessment Tax return
  • whether you’re owed a tax refund

They’ll give you a form to claim a tax refund if you’re owed one.

There’s more information about leaving the UK and getting your tax right on the HMRC website.

If you retire in the UK after living abroad

You need to tell HMRC so they can make sure you pay the right tax. Things to do in advance are:

  • tell HMRC when you’re returning to the UK
  • check if you owe tax in the other country before you leave

The UK has arrangements with other countries to make sure you don’t pay tax twice (known as ‘double taxation agreements’).

How much you pay depends on your residence status. HMRC has more details.

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