Webinar: Tax and residency considerations when leaving the UK

Watch webinar recording:

With increasing numbers of individuals considering leaving the UK, following the overhaul of the domicile rules in April 2025, understanding what you need to do to become non-resident for tax purposes before you move, has become more important than ever.

Unfortunately, it is not just a matter of becoming resident somewhere else or just limiting yourself to 90 days in the UK – the rules can get a lot more complicated than that, and getting it wrong can adversely impact Income Tax, Capital Gains Tax and Inheritance Tax planning.

In this webinar, Private Client Partner, Michaela Lamb, will explain the key tax considerations for individuals becoming non-UK resident, including the practical steps required to become non-resident and the ongoing UK tax regime for those who do leave.

The session will cover:

Understanding the Statutory Residence Test
Qualifying for Split Year treatment
Double taxation considerations
Tax implications of selling a business before or after departure
Inheritance Tax considerations when moving abroad

Speakers:

Michaela Lamb

Partner, Tax

After qualifying as a Chartered Accountant in 2005, Michaela chose to specialise in tax because it allowed her to become more involved with her clients, helping them address the challenges presented by the ever-changing tax landscape.

She is one of our more colourful Partners, whose main goal is making tax a little less daunting for her clients, by providing straightforward, practical advice and support.

Michaela is a full member of the Society of Trust and Estate Planners (STEP) and advises on all Private Client issues for UK and offshore individuals, and for Trusts and Estates. She also leads our Probate service. Michaela specialises in working with families to achieve tax efficient (often inter-generational) planning, as well as providing tax advice when the situation changes, for example on marriage and divorce or if someone is coming to (or leaving) the UK. Michaela often works with people who need to take UK tax advice for the first time, and believes that advice should be put simply and clearly to avoid any doubt.

Michaela is also our RSU (restricted stock unit) specialist. She advises clients in relation to helping them understand exactly what an RSU is when offered by their employer, through to guiding them through the tax treatment, acquisition and selling of RSUs.

Speak to Michaela