Becoming non-resident is not simply a matter of just leaving the UK for foreign climes. There are important conditions which must be met. The most vital are that you must be non-resident for at least one full UK tax year – that is April 6th to April 5th. In most instances, you must also be employed overseas under a full-time contract or have moved to live overseas.

Changing jobs whilst non-resident must be carefully managed and returning to the UK frequently, even if only for a couple of days at a time, can jeopardise non-residency. Another area which affects non-residents is the disposal of UK based assets which are subject to capital gains tax in the UK.

At Meridian we can guide you through these very complex rules to ensure the best result for you.


Any disposal of a property in the UK must be reported within 60 days of the date of completion. As soon as you have exchanged contracts with your buyer (Conclusion of Missives for Scottish properties), let us know and we can prepare the appropriate submissions to HMRC on your behalf.