UK Directors Abroad: Tax Guides & Risk Tools

UK directors abroad: tax guides and risk tools

If you run a UK limited company and live abroad, or you are thinking about it, your tax position is two regimes at once. These guides map what changes for your company and for you personally, country by country, and the risk checker flags Central Management and Control and Permanent Establishment exposure before it costs you.

Charlie Bailey · Founder, Take Home · 6 years in UK accountancy

Published 2026-05-30 · Updated 2026-05-30 · 3-min read

On this page

Start here
By country
Leaving the UK

Key takeaways

Your UK company stays UK tax-resident wherever you live, and keeps owing UK Corporation Tax.
Central Management and Control can make it resident in your new country too.
Permanent Establishment can let your new country tax part of the profit.
Country guides for Dubai, Spain and Portugal, each with a live risk checker.

Start here

Running a UK Ltd from abroadThe pillar guide: CMC, PE and your personal residence, with a risk checker.

By country

Moving to Dubai0% personal tax, the UAE's 9% corporate tax, and the CMC trap. Moving to SpainThe Beckham regime, the 183-day rule, wealth tax and Modelo 720. Moving to PortugalNHR, IFICI, the D7 and D8 visas, and your UK company. Spain capital gains taxThe 19% to 28% savings bands and double-tax relief with the UK.

Leaving the UK

The P85 formTell HMRC you are leaving and claim back overpaid tax.

Frequently asked

Can I run a UK limited company while living abroad?

Yes. A UK-incorporated company stays UK tax-resident and owes UK Corporation Tax wherever you live. The complications are the Central Management and Control test and Permanent Establishment rules, both covered in these guides.

Which country guide should I read?

Read the country guide that matches where you are going, then the pillar guide on running a UK Ltd from abroad for the Central Management and Control and Permanent Establishment detail that applies everywhere.

Does Take Home handle cross-border tax?

Take Home maps your UK and overseas position together and flags Central Management and Control and Permanent Establishment risk. It is information, not regulated advice, so take specialist advice before acting.

UK directors abroad: tax guides and risk tools

Start here

By country

Leaving the UK

Map your UK and overseas tax together.

Related guides

Running a UK limited company while living abroad

Moving to Dubai from the UK: what changes for your money

Moving to Spain from the UK: what changes for your money

The P85 form: telling HMRC you're leaving the UK

Frequently asked