Leave the UK permanently: tell HMRC
8 tasks in suggested order
1. Check the destination country’s entry, residence and work rules before moving
Use the destination-country information and FCDO guidance to check visas/residence, work rights, local registration and other rules that apply to your move.
Before you move, and early enough to complete any visa or residence application before travel.
The destination country’s authorities and the relevant GOV.UK living-abroad/country guidance.
Passport/citizenship, reason for moving, intended length of stay, work/study/family circumstances and destination address if known.
The UK cannot grant permission to live or work in another country. The binding rules are those of the destination country.
Official source: GOV.UK
2. Tell your local council you are moving abroad and give a forwarding address
GOV.UK says to contact your local council when moving or retiring abroad and give it a forwarding address.
Before or around your permanent move abroad, following the council’s own moving-out process.
Your current UK local council/local authority.
Current address, moving date, forwarding address and any Council Tax/local-service account details.
The exact local account closure/recalculation process depends on the council and UK nation.
Official source: GOV.UK
3. Tell the office that pays each benefit that you are moving abroad
If applicable: If you receive a UK benefit.
Moving abroad can change whether a UK benefit continues and how it is paid. Tell the relevant benefit office about the move.
Before you leave or as soon as the move is confirmed, using the timing required by the benefit you receive.
The office/service that pays each benefit; GOV.UK benefit-abroad guidance links to the relevant routes.
Benefit references, departure date, destination, expected length of stay and contact/payment details abroad.
Entitlement abroad depends on the benefit, destination and length of absence. Do not assume a benefit automatically continues or stops.
Official source: GOV.UK
4. Contact the International Pension Centre about State Pension arrangements abroad
If applicable: If you receive, defer or plan to claim UK State Pension while living abroad.
If you receive or plan to claim UK State Pension while abroad, use the International Pension Centre/state-pension-abroad route to check payment and uprating arrangements for your destination.
Before or soon after moving abroad, and before claiming State Pension from abroad if you have not claimed yet.
International Pension Centre / GOV.UK State Pension abroad services.
National Insurance number, destination, moving date, pension details and bank/payment information where requested.
State Pension annual increases depend on the country where you live. Follow the current destination rules rather than assuming UK uprating always applies.
Official source: GOV.UK
5. Tell the Student Loans Company if you move abroad with a UK student loan
If applicable: If you have a UK student loan that is subject to repayment while abroad.
The Student Loans Company needs your overseas income/status information so it can calculate the correct repayment amount while you live abroad.
When you move abroad and whenever SLC asks for updated overseas income/employment information.
Student Loans Company overseas-repayment route.
Customer reference, destination, employment/income information and evidence requested by SLC.
Do not stop repayments just because you leave the UK; overseas repayment thresholds and evidence rules apply.
Official source: GOV.UK
6. Tell HMRC through the correct route when leaving the UK and check your residence/tax position
If you leave the UK permanently or go abroad to work full-time for at least a full tax year, HMRC may need to be told. The route differs depending on whether you normally file Self Assessment.
When the departure meets HMRC’s leaving-UK conditions and by the relevant Self Assessment/P85 deadlines.
HMRC: form P85 where applicable, or the Self Assessment residence pages (SA109) if you normally complete a tax return.
Departure date, destination, P45 if available, UK and foreign income details and your Self Assessment status.
P85 is not the route for everyone. Self Assessment taxpayers tell HMRC through the tax return/residence pages; HMRC’s online Self Assessment service cannot file SA109.
Official source: GOV.UK
7. Lili tip: check overseas voter registration if you want to vote from abroad
If applicable: If you want to vote in UK elections while living abroad.
UK citizens and some eligible Irish citizens in Northern Ireland may be able to register as overseas voters. The registration route depends on where you were last registered/lived in the UK.
After moving abroad and before the registration deadline for an election in which you want to vote; overseas registration must also be renewed when required.
Official UK register-to-vote/overseas-voter service; Northern Ireland uses its specific overseas route where applicable.
Last UK address/postcode, citizenship, previous registration details and passport/identity information if requested.
Lili tip — registering as an overseas voter is optional, not a legal duty. Eligibility depends on citizenship and your previous UK connection.
Official source: GOV.UK
8. Lili tip: arrange healthcare cover for the country you are moving to
If applicable: If you are moving abroad and need to establish how your healthcare will be covered.
Check how residents in your destination access healthcare, whether a reciprocal arrangement or UK-issued document applies, and whether you need local or private health insurance.
Before the move so you do not arrive without the cover or registration your destination requires.
Official destination-country healthcare authority, relevant GOV.UK country healthcare guide and UK health-service route if a UK-issued S1/GHIC/EHIC-type entitlement is relevant.
Destination, work/pension/study status, current healthcare entitlement and details of any dependants.
Lili tip — this is practical preparation, not a claim that every person must buy private insurance. The correct healthcare route depends on the destination and your status.
Official source: GOV.UK
