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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Headline figures. Conditions, thresholds and every note are in the full file.
Income tax, top rate
Verified45%
Capital gains
Verified18% / 24%
Inheritance / estate
Verified40% above £325,000
Wealth tax
VerifiedNone
Corporate tax
Verified25% (19% small profits)
Tax system
VerifiedWorldwide (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.