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STOP PRESS: The remittance basis is abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. The remittance basis rules still apply to unremitted income and gains arising before that date but remitted later. The legislation is included in FA 2025. For more details, see the Abolition of the remittance basis from 2025/26 guidance note.

This guidance note covers the tax position for those who leave the country but who have UK source income in the year of their departure or subsequently. It does not cover capital gains. For this, see the UK capital gains tax liability of temporary non-residents guidance note.

For the UK tax treatment of foreign income in the year of departure from the UK and subsequently, see the Application of split year treatment to component income and gains (2013/14 onwards) guidance note.

You may also find the Residence ― issues on leaving the UK (2013/14 onwards) and Reporting requirements on leaving the UK guidance notes useful.