Three to six months before leaving
- Forecast UK and Thailand days for the departure year and next calendar year
- List homes, family ties, UK workdays and expected return visits
- Identify salary, directors’ fees, dividends, rent, pensions, interest and gains
- Review whether UK contracts or company decisions will be handled from Thailand
- Compare visas against the exact intended work
- Find advisers able to coordinate UK and Thai conclusions
Company preparations
Confirm the registered office, service address, registered email and delivery of Companies House and HMRC correspondence. Check director identity-verification deadlines and access to authentication credentials.
Record the company’s actual decision process, banking authority and contract approvals. If functions will move to Thailand, assess permanent-establishment and company-residence risk before the move rather than rewriting minutes later.
- Accounts and confirmation-statement dates
- Corporation Tax and VAT deadlines
- PAYE process for overseas duties
- Board and delegated authority
- Insurance territorial limits
- Bank and payment-provider residence requirements
Personal tax departure work
Apply the Statutory Residence Test to a forecast and record the split-year case you expect to meet. A forecast should include a margin for disrupted travel and unexpected UK workdays.
Determine whether HMRC expects P85, Self Assessment with SA109, or both in your circumstances. Keep the submission and HMRC response with the evidence file.
First 90 days in Thailand
- Keep passport and immigration records
- Start a Thai calendar-year day count
- Confirm tax-identification and filing requirements
- Open suitable personal and business accounts without mixing funds unnecessarily
- Implement bookkeeping for foreign income and remittances
- Check whether actual work differs from the visa plan
- Review local health insurance and emergency arrangements
Before the first year ends
Recalculate residence using actual rather than planned days. Reconcile UK payroll, dividends, Thai income and bank transfers before the information becomes difficult to reconstruct.
Review whether Thai customers, staff, premises or contract authority have changed the company analysis. A structure that was reasonable on arrival may need adjustment as the business develops.
Frequently asked questions
When should I start tax planning for the move?
Before departure, while UK work, accommodation, asset sales and company governance can still be arranged lawfully. Revisit the forecast after travel or business plans change.
Is submitting P85 proof that I am non-resident?
No. Residence is determined under the Statutory Residence Test.
P85 tells HMRC about the departure and may help correct tax, but it does not override the statutory facts.
Should I close all UK bank accounts?
Not automatically. Check each provider’s residency terms and your practical needs.
Keeping an account does not by itself decide tax residence, but records and account segregation matter.