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Temporary Non-Residence Explained: UK Tax Risks for People Leaving the UK
Tax Compass Podcast Episode 1712th February 2026 • The Tax Compass Podcast • LSR Partners LLP
00:00:00 00:30:14

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Leaving the UK doesn’t always mean leaving UK tax behind.

In this episode of the Tax Compass Podcast, Simon Roue and Laura Sant break down the UK’s Temporary Non-Residence rules; a complex but critical area for anyone moving abroad.

If you’ve been UK tax resident for 4 of the last 7 years, leaving the UK for fewer than 5 full tax years can trigger anti-avoidance rules that bring overseas income and gains back into UK tax when you return.

We explore how this applies in practice, why it exists, and how recent Budget changes make careful planning more important than ever.

This episode is essential for:

  1. Entrepreneurs and business owners
  2. Individuals with pensions or investment portfolios
  3. Anyone considering relocating abroad, even temporarily

You’ll walk away with clarity, confidence, and a better understanding of how to protect yourself from unexpected UK tax bills.

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