Moving Abroad from UK Checklist 2026: Essential Tasks Before You Go

Leaving the UK to live or retire abroad in 2026 involves coordinating updates across tax, healthcare, pension, banking, vehicle, and licensing systems, with the principal pre-departure tasks set out on gov.uk/moving-or-retiring-abroad and gov.uk/tax-uk-income-live-abroad. Submitting form P85 to HM Revenue and Customs confirms the departure date and tax residence change, potentially triggering a tax repayment for income paid in the partial tax year before departure. Deregistering from the NHS GP surgery prevents continued use of NHS services which may otherwise be challenged on return visits. Notifying workplace and state pensions of the new address ensures continued payment abroad (subject to destination-specific tax treaties and UK cost-of-living annual uprating for state pension only in the EEA, US, Canada, and specific reciprocal agreement countries). Making voluntary National Insurance contributions under Class 2 (£3.45/week in 2025-26 for eligible expats) or Class 3 (£17.45/week) can preserve state pension entitlement. Notifying UK banks of the address change prevents accounts being suspended for regulatory reasons. Exporting UK-registered vehicles permanently requires completing V5C section 6 and sending to DVLA, with a V5C export certificate issued. UK driving licences are accepted in the EU and many other countries through exchange arrangements at gov.uk/exchange-driving-licence-uk. The NHS card should be returned to the local trust, though this is advisory rather than mandatory.

How do I handle UK tax?

Submit form P85 to HMRC via gov.uk/tell-hmrc-leaving-uk within a reasonable period before or after departure. The form captures the departure date, destination country, employment status, and expected UK income following departure. Processing triggers an assessment of tax residence change under the Statutory Residence Test, potentially resulting in a tax repayment for the partial UK year.

The Statutory Residence Test uses day-count rules (fewer than 16 days in UK per tax year is usually non-resident; more than 183 days is resident; tests in between depend on ties to UK such as family, accommodation, and work). Non-residents remain liable for UK tax on UK-sourced income (employment, property rental, some pensions) but not on foreign-sourced income. Double tax treaties with the destination country typically prevent double taxation; HMRC publishes an index of UK treaties on gov.uk.

What about National Insurance?

UK expats can make voluntary National Insurance contributions to preserve entitlement to the UK state pension. Class 2 at £3.45/week (2025-26) is available for self-employed expats or those working abroad after having UK NI history. Class 3 at £17.45/week applies more broadly but is substantially more expensive. Most expats should apply for Class 2 via form CF83 if eligible; Class 3 is the fallback, per gov.uk/voluntary-national-insurance-contributions.

The UK state pension in 2025-26 is £230.25/week (£11,973 annually) for those with 35 qualifying NI years. Each voluntary contribution year adds around 1/35th to the state pension entitlement. Over a 25-year expat period, Class 2 contributions cost approximately £4,485 total in exchange for up to £8,500/year additional pension, providing a strong return for most expats. Check gov.uk/check-state-pension for personal forecasts.

How does NHS deregistration work?

Notify the GP surgery of the departure date so the patient record is deregistered and transferred to the NHS central archive. The NHS card itself can be returned to the local NHS trust (not mandatory) or kept. Non-residents are generally not entitled to free NHS treatment except for emergency care and some specific exemptions (UK pensioners in reciprocal countries under S1 forms).

Expats should arrange private health insurance in the destination country or enrol in the local social health system where available (Spain's residencia healthcare, France's PUMA, Germany's statutory health insurance, etc.). UK pensioners moving to EU/EEA countries can request an S1 form from the International Pension Centre to access host country healthcare on a reciprocal basis, with the UK reimbursing the host country for care provided.

What about pensions?

Notify workplace pension providers of the new address. Most UK pensions can be paid to a foreign bank account; some require UK bank account payment which the expat then transfers. The UK state pension can be claimed from abroad by applying through the International Pension Centre at gov.uk, with payment to a foreign bank account in local currency.

UK state pension annual uprating (with inflation) applies only in the EEA, Switzerland, the US, and a few reciprocal agreement countries (Philippines, Barbados, Bermuda, Bosnia-Herzegovina, Israel, Jamaica, Kosovo, Macedonia, Mauritius, Montenegro, Serbia, Turkey). In Canada, Australia, New Zealand, and most of Asia, the state pension is frozen at the rate in effect when the pensioner first claimed it abroad, eroding real value over retirement.

How do key tasks compare by priority?

Tax and pension tasks are highest priority because they affect money flows directly. Vehicle and licence tasks are destination-dependent with variable deadlines. Bank notification is quick but often forgotten; failure can freeze accounts under anti-money-laundering rules where the bank cannot verify the customer's current residence.

What about vehicle and licence?

Permanent vehicle export requires completing V5C section 6 and posting to DVLA Swansea. DVLA issues a V5C/4 export certificate free of charge, required by the destination country's vehicle registration authority to register the car there. The UK vehicle tax cannot be refunded but the registration is removed from DVLA database on export. Short-term taking a car abroad (under 12 months) is typically allowed without permanent export procedures.

UK driving licences can be exchanged for host country licences in most countries where reciprocal agreements exist, including all EU and EEA countries, Switzerland, and many Commonwealth and other states, per gov.uk/exchange-driving-licence-uk. The exchange procedure and deadline varies by country (typically 6 months to 2 years after becoming resident). Without exchange, the UK licence remains valid but must be supplemented by an International Driving Permit in some non-EU destinations. Some countries including Australia, New Zealand, Canada, and Singapore offer direct exchange without further testing for UK licence holders, while others such as the United States require state-by-state assessment that may include written and practical tests for full reciprocity.

What about EUSS and other UK status?

Expats holding EU Settled Status can remain abroad for up to 5 years without losing the status (2 years for Pre-settled Status), per Home Office rules. After the applicable absence threshold, the status lapses and cannot be reinstated except through a fresh application under a different route. Similar rules apply to ILR holders, who lose the status after 2 years of continuous absence from the UK.

British citizens do not lose citizenship by residing abroad and retain the UK passport indefinitely. Dual citizens should check the other country's rules on continued UK citizenship (some countries limit dual nationality). Returning Resident visa at £637 is available for former ILR holders who let their status lapse and wish to return, with Home Office discretion on the grounds for return. Expats planning to return eventually should plan carefully to avoid losing settlement rights.

Frequently asked questions

What's form P85?

HMRC's departure form at gov.uk/tell-hmrc-leaving-uk confirming tax residence change. Submit before or after departure. Can trigger a tax repayment for the partial UK tax year.

Should I make voluntary NI contributions?

Usually yes. Class 2 at £3.45/week (if eligible) is cheap protection for UK state pension. Class 3 at £17.45/week is the fallback. Check entitlement via form CF83.

Will my state pension be uprated?

Only if you live in EEA, Switzerland, US, or specific reciprocal countries. Elsewhere (Canada, Australia, New Zealand, most of Asia) it freezes at the first claim rate.

Do I have to deregister from the NHS?

Advisory not mandatory. Informing the GP surgery keeps records clean. Non-residents are not entitled to free NHS treatment beyond emergency care.

What about my car?

Permanent export requires V5C section 6 to DVLA. A V5C/4 export certificate is issued free. Short-term trips (under 12 months) don't require export procedures.

Can I keep my UK driving licence?

Yes until expiry, though most countries require exchange for a local licence within 6 months to 2 years of residence. See gov.uk/exchange-driving-licence-uk for specifics.

What happens to my UK bank account?

Notify the bank. Many high-street banks now require non-resident status disclosure; some close standard accounts and offer expat accounts instead. Check terms before departing.

Sources

• HMRC, Tell HMRC you're leaving the UK, gov.uk/tell-hmrc-leaving-uk — accessed April 2026.
• gov.uk, Moving or retiring abroad, gov.uk/moving-or-retiring-abroad — overview guidance.
• gov.uk, Tax on UK income if you live abroad, gov.uk/tax-uk-income-live-abroad — non-resident tax.
• HMRC, Voluntary NI contributions, gov.uk/voluntary-national-insurance-contributions — Class 2 and 3.
• International Pension Centre, gov.uk/international-pension-centre — S1 and pension abroad.
• DVLA, Permanent export of vehicle, gov.uk/taking-vehicles-out-of-uk — V5C section 6.
• gov.uk, Exchange UK driving licence, gov.uk/exchange-driving-licence-uk — licence reciprocity.

Related reading on kaeltripton.com: Moving to France 2026, Moving to Germany 2026, EUSS auto-extension 2026.