When do you stop paying UK tax?
The honest, two-part answer: foreign income stops when you become non-resident (or at your split date); UK-source income never fully stops.
You stop paying UK tax on your foreign income and most foreign gains once you become non-resident under the SRT — or, if you leave mid-year and qualify, from your split date. But UK-source income (UK rent, UK workdays, UK pensions, gains on UK land) never fully stops, and National Insurance and the 5-year rule run on their own clocks (HMRC RDR3; RFIG21010; 2026/27).
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When does UK tax on your foreign income stop?
The moment you become non-resident for a tax year, the UK stops taxing your worldwide income — so foreign earnings, foreign investment income and most foreign gains fall out of UK tax. If you leave part-way through a year and meet a split-year case, the clock starts on your split date, not the next 6 April (HMRC RFIG21010). See split-year treatment.
What never stops?
UK-source income stays UK-taxable however long you are away:
| Income | Status once non-resident |
|---|---|
| UK rental income | Taxable (NRL Scheme 20% unless gross via NRL1) |
| UK workdays | Taxable on the UK workdays |
| UK pensions | Generally taxable (subject to treaty relief) |
| Gains on UK land | Within UK CGT; 60-day report |
| UK dividends & savings | Capped as disregarded income (trade-off) |
See managing money after leaving for each strand.
What runs on a separate clock?
When does your clock start?
Your split date decides when foreign income drops out. The calculator works out your residence position first.
Common questions
When do you actually stop paying UK tax after leaving?
UK tax on your foreign income and most foreign gains stops when you become non-resident under the SRT, or from your split date if you leave mid-year and qualify for split-year treatment. UK-source income — rent, UK workdays, pensions, gains on UK land — stays taxable. (HMRC RDR3; RFIG21010; 2026/27.)
Do I still pay UK tax if I live abroad?
Sometimes. Once non-resident, UK tax on foreign income and most foreign gains stops — but UK-source income never fully stops, and National Insurance and the 5-year rule can still apply. (gov.uk "Tax on your UK income if you live abroad"; HMRC RDR3; 2026/27.)
Does leaving stop my National Insurance?
Not automatically. NIC is decided separately from income tax; it can keep running under the 52-week rule, a posting or a UK directorship. You may also choose to pay voluntary contributions to protect your State Pension. (gov.uk "National Insurance if you go abroad"; NI38; 2026/27.)