Moving abroad and Tax Advice
Discussion
For those moving overseas, did you bother paying for tax advice. I'm moving to Thailand next year, and reached out to one of these tax consultants and got this.
Yes, all six points are within my area, and I would do the work myself. I am a Chartered Tax Adviser and was previously at PwC and Deloitte in Global Mobility Tax. UK leavers are the core of my practice, and Thailand comes up regularly, LTR Work-from-Thailand cases included.
I advise on the UK side and on how the UK/Thai treaty applies to you. For Thai domestic tax I work alongside a Thai adviser, mine or yours, so the two positions line up.
WHAT MATTERS
The date. March or April straddles 5 April, so it decides which tax year carries the move. Leave in March and 2026/27 should split. Leave after 5 April and 2027/28 can be non-resident from day one, provided you are working full-time from Thailand and keep UK days under 91 and UK workdays under 31. The April days before you fly count towards both.
The salary. Once you are working from Thailand the UK stops taxing it, apart from any days you work here on visits. But your employer keeps deducting PAYE until HMRC issues an NT code, and that takes the P85 and time. On the Thai side, the LTR exemption is aimed at foreign income, and salary for work physically done in Thailand is not obviously foreign. That is the point to get exactly right.
National Insurance. There is no social security agreement with Thailand, so Class 1 carries on through payroll for the first 52 weeks, then stops.
The house. Sell before you go and, if it has been your only home, it is fully covered and there is nothing to report. Complete after you leave and the last nine months are still covered, but a non-resident return is due within 60 days of completion, even with no tax to pay.
The pension is mostly a later question. The 1981 treaty does not treat pensions the way most people expect, so it is worth knowing before you draw it.
THE FEE
Written assessment, £1,950 fixed. All six of your points in one paper, with a call to go through it. It includes the P85 and getting the NT code in place with your employer.
Your departure-year return, when it comes, is £550, my published rate for non-resident returns. No need to commit to that today.
That is the total, agreed before I start. I do not bill by the hour. Thai fees are the Thai adviser's own.
Given that's all free, what's the £1,950 going to give me?
The 6 points are:
Yes, all six points are within my area, and I would do the work myself. I am a Chartered Tax Adviser and was previously at PwC and Deloitte in Global Mobility Tax. UK leavers are the core of my practice, and Thailand comes up regularly, LTR Work-from-Thailand cases included.
I advise on the UK side and on how the UK/Thai treaty applies to you. For Thai domestic tax I work alongside a Thai adviser, mine or yours, so the two positions line up.
WHAT MATTERS
The date. March or April straddles 5 April, so it decides which tax year carries the move. Leave in March and 2026/27 should split. Leave after 5 April and 2027/28 can be non-resident from day one, provided you are working full-time from Thailand and keep UK days under 91 and UK workdays under 31. The April days before you fly count towards both.
The salary. Once you are working from Thailand the UK stops taxing it, apart from any days you work here on visits. But your employer keeps deducting PAYE until HMRC issues an NT code, and that takes the P85 and time. On the Thai side, the LTR exemption is aimed at foreign income, and salary for work physically done in Thailand is not obviously foreign. That is the point to get exactly right.
National Insurance. There is no social security agreement with Thailand, so Class 1 carries on through payroll for the first 52 weeks, then stops.
The house. Sell before you go and, if it has been your only home, it is fully covered and there is nothing to report. Complete after you leave and the last nine months are still covered, but a non-resident return is due within 60 days of completion, even with no tax to pay.
The pension is mostly a later question. The 1981 treaty does not treat pensions the way most people expect, so it is worth knowing before you draw it.
THE FEE
Written assessment, £1,950 fixed. All six of your points in one paper, with a call to go through it. It includes the P85 and getting the NT code in place with your employer.
Your departure-year return, when it comes, is £550, my published rate for non-resident returns. No need to commit to that today.
That is the total, agreed before I start. I do not bill by the hour. Thai fees are the Thai adviser's own.
Given that's all free, what's the £1,950 going to give me?
The 6 points are:
- UK tax residence, the Statutory Residence Test and split-year treatment.
- The UK and Thai tax treatment of my continuing employment income, including the double-taxation convention and PAYE.
- The tax implications of selling my UK home and investing the proceeds.
- The treatment of my UK private pension after relocation.
- Any relevant National Insurance and ongoing UK reporting obligations.
- Coordination with a Thai tax adviser where necessary.
I moved without taking financial advice.
Only regret is not selling my house, unaware at the time you can’t claim full residential relief once you’re abroad. Stops at 2015 values IIRC.
Your new country is also likely to not recognise tax shelters like ISA’s (only applicable if you have to declare worldwide income)
Only regret is not selling my house, unaware at the time you can’t claim full residential relief once you’re abroad. Stops at 2015 values IIRC.
Your new country is also likely to not recognise tax shelters like ISA’s (only applicable if you have to declare worldwide income)
If you have high net worth, high salary then I see benefit hiring tax advisor. If something goes wrong you know who to shout at. I assume they would need to pay any potential penalties through their insurance, as you followed their advice. Also they can advise if there are way for you to reduce tax liability once you get there. Some countries have deductibles for PAYEs. Even general guidance would be helpful.
If 2k is unaffordable in your world then sure use ai
Personal experience - If I had spent 2k on tax advisor when moving I would be more than 2k better off.
If 2k is unaffordable in your world then sure use ai
Personal experience - If I had spent 2k on tax advisor when moving I would be more than 2k better off.
Edited by Blue_star on Sunday 11th October 09:41
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