Working abroad: Getting your UK tax residence right

Spending time abroad for work has become much more common. You might be moving for a posting, taking a permanent role overseas, working remotely from another country, or returning to the UK after several years away.

What often surprises people is how far UK tax can follow them. Leaving the country does not automatically make you a non-UK resident, and becoming a non-resident does not always remove you from the UK tax system completely.

This guide explains how UK tax residence works in 2026/27, what can still be taxable in the UK when you live abroad, and the planning points to consider before you leave, while you are overseas, or before you return.