Non-resident directors
Your UK position depends on becoming non-UK resident under the Statutory Residence Test; what happens in each of those countries is governed by their own.
Written and reviewed by Waqas Sagar Member of ICAEW, Fellow of ACCA, Fellow of AAT, a double graduate and entrepreneur at heart, helping startups grow and serving thousands of businesses nationwide with an excellent team. Published by LimitedCompany.Accountants, 12 London Road, Morden, London SM4 5BQ. Reviewed 12 September 2026 against 2026/27 UK rates and current Companies House and HMRC guidance.
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QuickBooks PartnerCertified ProAdvisor100+ yearsCombined team experienceFully insuredUp to £2m indemnityOn the UK side, moving abroad means applying the Statutory Residence Test, possibly with split year treatment, to work out what stays UK taxable. What Italy, Spain, Turkey or Greece then tax depends entirely on their domestic law and the applicable double tax treaty, which needs local advice, not a UK-only view.
What we can confirm on the UK side
Why the destination country needs its own advice
On the UK side, moving abroad means applying the Statutory Residence Test, possibly with split year treatment, to work out what stays UK taxable. What Italy, Spain, Turkey or Greece then tax depends entirely on their domestic law and the applicable double tax treaty, which needs local advice, not a UK-only view.
Leaving the UK does not end UK tax on UK-source income: rental profit from UK property, fees for UK director duties, and gains within the temporary non-residence rules can all remain taxable here after you leave, and Self Assessment obligations continue for as long as that income exists.
Whether you become non-UK resident from the date of the move, and whether split year treatment applies for the year you leave, depends on the Statutory Residence Test applied to your specific pattern of days, homes, work and ties, reported on the SA109 pages of your return.
Italy, Spain, Turkey and Greece each have their own tax residence tests, their own rules on taxing foreign income and gains, and some offer specific inbound regimes for new residents (such as flat-rate or reduced-rate schemes that have existed at various times in Italy, Spain and Greece); eligibility and current terms change and must be checked locally rather than assumed.
The relevant double tax treaty between the UK and that country governs which country has taxing rights over specific income types and how double tax relief is given, but treaty text is technical and outcomes depend on the facts, so a local, currently-qualified adviser in the destination country should confirm the position there while we confirm the UK side.
Rates, thresholds and deadlines quoted here reflect the 2026/27 UK position and current Companies House and HMRC guidance. Check GOV.UK, or ask us, before relying on them for your own company.
Local help
We work with company directors across London and Surrey from our office at 12 London Road, Morden, London SM4 5BQ. Pick your area, or send the form below and we will call you back.
Frequently asked
Often little or none, under the disregarded income rules, though your country of residence will normally tax the dividend under its own rules.
No, relief usually has to be claimed correctly in one or both countries; it is not automatic.
No, we advise on the UK position only; you need a locally qualified adviser for Italian, Spanish, Turkish or Greek tax filings.
Keep bank statements, sales and platform reports, purchase invoices, payroll records, VAT workings, finance agreements and Companies House correspondence. We confirm the exact list at onboarding and identify gaps before a filing deadline becomes urgent.
The fee depends on transaction volume, record quality, VAT and payroll requirements, historic catch-up and the level of reporting needed. We agree a fixed scope and price before technical work starts, with published packages available on our fees page.
Yes. We request professional clearance, collect the prior records and authorities, check the next Companies House and HMRC deadlines, and give you one clear handover list. The process is normally completed remotely.
Yes. We work through secure cloud records, scheduled reviews and digital approvals, while keeping a named team available by phone, video call and email. Clients can also visit our Morden office by appointment.
We regularly work with Xero, QuickBooks, FreeAgent, Sage and connected sales or expense apps. The right setup depends on transaction volume, integrations and the reports you need, not simply the software brand.
The relevant calendar may include annual accounts, Corporation Tax payment and return dates, confirmation statements, VAT returns, payroll submissions and Self Assessment. We map the dates from your company year end and registrations.
No. This page explains general UK rules and common accounting treatment. Your facts, contracts and wider tax position must be reviewed before you rely on a conclusion.
Included approach
Check the current rules
Deadlines, thresholds and filing rules change. GOV.UK and Companies House publish the current statutory position; advice should then be applied to your company’s circumstances.
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