Living Abroad as a UK Expat — Key Legal & Practical Considerations

What Does “Expatriate” Mean?

An expatriate (“expat”) is someone who resides outside their country of origin or nationality. For UK-born citizens living abroad — whether temporarily or permanently — this status carries a set of legal, financial, property and residency implications, both in the UK and abroad.

This guide provides an informed, high-level legal and practical overview for UK expats. It does not constitute legal advice.

Core Issues UK Expats Should Understand

Whether relocating, working overseas, owning property abroad, or holding UK assets while living abroad — expats must navigate a range of complex legal and practical issues:

• Maintaining or selling UK property from abroad

• Legal and tax consequences of foreign residence

• Cross-border wills, estate planning and inheritance law

• International employment and contract law variances

• Rights, status and residency matters abroad (visas, residency permits, local registration)

• Returning to the UK: tax, property, pensions and legal compliance

UK Property Ownership While Abroad — Key Risks & Requirements

If you own property in the UK but live overseas, or you plan to buy/sell from abroad:

• Stamp Duty, SDLT and tax compliance — rules may change depending on your resident status and whether the property is additional or main home. 

• Conveyancing & legal representation — ensuring contracts, title, searches and registrations are managed correctly, despite foreign-based communication and possible currency/money-laundering complications. 

• Tax residence and non-residence rules — Your tax obligations on income, gains, and property depend heavily on residency status, whether you’re considered UK resident or non-resident for HMRC purposes. 

• Managing property remotely — maintenance, lettings, letting-agent compliance, property management, and legal/regulatory adherence even while you’re abroad.

• Estate planning & Wills — UK Wills, probate, inheritance tax, and overseas domicile issues become more complex when living abroad.

Returning to the UK — What Expats Need to Plan For

Deciding to move back to the UK after a period abroad triggers a series of legal, financial and logistical considerations:

• Re-assessing your residency and tax status, including worldwide assets, pensions, and property holdings.

• Reviewing or updating your estate planning, inheritance tax planning and Wills, particularly where foreign assets or foreign spouses/dependants are involved. 

• Managing property sales or purchases — bridging loans, foreign currency transfers, additional duty (if second home), and changing mortgage/residency paperwork. 

• Ensuring that UK regulatory compliance resumes — property licences, tenancy laws, lettings laws, safety certificates, deposit compliance, etc.

When UK & Foreign Law Intersect — What Expats Should Consider

Depending on the jurisdiction where you live or intend to live, UK-based contracts, employment, property rights or inheritance may be affected. Key areas where international complications arise:

• Contract law differences — employment contracts, lease agreements, and service contracts abroad may follow different legal frameworks. Documents drafted under UK law may not automatically be enforceable.

• Cross-border legal enforcement — debts, judgments, inheritance claims or disputes may require local representation in foreign jurisdictions.

• Taxation rules and double taxation — foreign income, foreign property gains, dual residency status, and non-resident property ownership create complex tax liability scenarios.

• Pension, benefits, and social security — moving abroad affects eligibility for UK state pension upratings, social benefits, and health coverage.

Good Practice for UK Expats to Protect Their Position

Whether you are abroad or planning to return, take these steps to safeguard your legal and financial position:

• Keep clear records of UK and foreign residency, bank accounts, tax documents, property ownership and income.

• Ensure any property you own in the UK is managed compliantly: deposit protection, licensing, tenancy agreements, safety compliance if rented.

• Update or create a UK Will reflecting foreign connections, assets and residence status.

• Seek specialist tax or legal advice before selling or buying property — especially where foreign residency complicates tax or legal duties.

• Avoid entering foreign contracts or property agreements without qualified local legal advice in the foreign jurisdiction.

• Monitor changes in domicile, residency, tax laws and UK legislation (especially if you plan to return).

Who This Page Is For — And What It Is

This is a general information guide for UK citizens living abroad (expats), former UK residents who may return, and individuals owning UK assets while overseas.

It is not a substitute for personalised legal, tax or financial advice.

This page provides general legal information only. Knights & Shah Solicitors are authorised and regulated by the Solicitors Regulation Authority to provide legal services in housing law and civil litigation. We do not offer legal advice or representation in criminal law.

For information about our regulated legal services, please visit our Contact page.