UK Non-Resident Tax 2026/27: What Changes When You Leave

Non-residents still pay UK tax on most UK income, including wages for work done in the UK, rental income, and gains on UK property. Dividends and interest can fall under the disregarded income rule, and you can keep an ISA open but cannot pay new money into it once you stop being a UK resident.

How UK income and assets are taxed if you are non-resident

UK income or asset	How it is taxed if you are non-resident
UK employment income	Taxed on the days you actually work in the UK. Tax is calculated automatically on those UK workdays.
UK rental income (Non-resident Landlord Scheme)	Your letting agent or tenant deducts basic rate tax from the rent (after allowable expenses) unless HMRC approves form NRL1i to let you receive it gross and pay through Self Assessment. A tenant paying more than GBP 100 a week with no agent must deduct the tax.
UK dividends and interest (disregarded income rule)	Can be treated as disregarded income. Your liability is then limited to any tax already deducted or the tax credit it carries, but you get no Personal Allowance against it. Applies if you are non-resident for the whole tax year.
UK private pension	Generally taxable in the UK, though a double-taxation agreement with your country of residence may change where it is taxed.
UK State Pension	You do not usually pay UK tax on the State Pension if you are non-resident.
Capital gains on UK residential property (non-resident CGT)	Reportable to HMRC even if there is no tax to pay or you made a loss. You must report and pay within 60 days of completion (30 days for completions between 6 April 2020 and 26 October 2021).
ISA	You can keep an existing ISA open and it stays tax-free, but you cannot pay new money in once you stop being a UK resident. You must tell your ISA provider when you stop being resident.