Before you leave United Kingdom
Residence test
The statutory residence test decides when you stop being UK resident. You are usually non-resident if you spend fewer than 16 days in the UK in a tax year (46 if you were not UK resident in the 3 previous tax years), or if you work abroad full-time, averaging at least 35 hours a week, and spend fewer than 91 days in the UK with no more than 30 of them working.
Split year
In the year you move, the tax year is usually split into a resident and a non-resident part, so foreign income after you leave is not taxed in the UK. Conditions apply, and you name the split-year case on your Self Assessment return.
Telling HMRC
If you file Self Assessment, report your departure on the residence pages (SA109), which must be sent by post; the paper deadline is 31 October. If you do not, fill in form P85.
Coming back early
If you were UK resident in 4 or more of the 7 tax years before you left and your time abroad lasts 5 years or less, some income and gains received while away can be taxed in the year you return.
Double tax treaty
A UK–Cyprus double taxation convention signed in 2018 is in force (from 18 July 2018, amended by a protocol in force since 2 October 2019). It sets which country taxes salaries, pensions, dividends and gains; HMRC publishes separate guidance on government service pensions.
Pensions and National Insurance
Your UK State Pension can be paid in Cyprus and still rises each year, because Cyprus is in the EEA. From 6 April 2026 you cannot pay voluntary Class 2 contributions for time abroad; Class 3 needs 10 years in a row living in the UK or 10 years of qualifying contributions (3 years only if you applied for 2024/25 or 2025/26 by 5 April 2026, pay by 5 April 2027 and apply for Class 3 for 2026/27 by 5 April 2027).
Health cover
The NHS is residence-based, so a permanent move can end free NHS care. You must register as a Cypriot resident if you live in Cyprus for more than 3 months. If you draw a UK State Pension, you may get a UK S1 form to register with Cyprus's health system for UK-funded care.
Permit
Pink Slip or Category F instead of free movement.