Latitax
ReferenceReviewed 2026-09-29

United Kingdom

The baseline you are leaving: worldwide taxation for anyone resident more than four years, a 45% top income rate, dividends at up to 39.35% and gains at 24%. Non-dom status and the remittance basis ended on 6 April 2025, so long-standing residents now pay UK tax on everything they earn anywhere. Leaving does not cut every tie at once: inheritance tax follows long-term residents for 3 to 10 years after departure, and gains made while temporarily non-resident can be pulled back if you return within 5 years.

Latitax verdict

The starting point: worldwide tax, and non-dom status abolished from April 2025.

Ideal for: Everyone here is working out how to leave it well.

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At a glance

Headline figures. Conditions, thresholds and every note are in the full file.

Income tax, top rate

Verified

45%

Capital gains

Verified

18% / 24%

Inheritance / estate

Verified

40% above £325,000

Wealth tax

Verified

None

Corporate tax

Verified

25% (19% small profits)

Tax system

Verified

Worldwide (4-year FIG exemption for new arrivals)

Research, not advice. Rates change; confirm with a qualified professional before acting. 8 official sources, reviewed 2026-09-29.