Leaving the UK - Ongoing UK Tax Exposure for International Clients

Introduction

Many internationally mobile clients assume that leaving the UK brings their UK tax exposure to an end - a misconception that leads to some of the costliest mistakes in cross border advice. In practice, this assumption continues to cause some of the most significant errors in international tax and estate planning. Even a short misstep in post-departure planning can trigger penalties, unexpected tax bills and professional exposure.

In 2026, advisers are increasingly encountering clients who have left the UK but remain exposed to UK taxation due to retained assets, ongoing connections, timing issues, or post-departure rules that are not always well understood. These misunderstandings can result in unexpected tax liabilities, particularly in relation to inheritance tax, temporary non-residence, and income or gains realised after departure.

This webinar examines ongoing UK tax exposure following departure from the UK, focusing on the areas advisers most commonly see misunderstood in practice. Rather than concentrating solely on residence outcomes, the webinar takes a practical, exposure-led approach, looking at how UK tax risk can persist after a client has left the UK and why this is often overlooked.

You will gain a clearer framework for identifying post-departure UK tax risk, managing client expectations, and ensuring advice reflects the full range of UK exposure that may continue following departure. The webinar is practical, case-study driven and designed to help advisers avoid costly mistakes in cross-border matters.

It is suitable for private client solicitors (including lawyers advising internationally mobile individuals and families), tax advisers and accountants.

What You Will Learn

This webinar will cover the following:

• Why leaving the UK does not necessarily end UK tax exposure
• The most common misconceptions international clients have when departing the UK
• How UK tax exposure can continue despite non-residence
• The impact of timing on exit planning and post-departure tax risk
• Temporary non-residence rules and why they are frequently overlooked
• Ongoing inheritance tax exposure after leaving the UK
• How retained UK assets and activities can create continued exposure
• Practical red flags advisers should identify when clients plan to leave the UK
• How to manage client expectations around post-departure UK tax risk
• Practical steps advisers can take to reduce errors and professional risk in cross-border advice

This pre-recorded webinar will be available to view from Monday 28th September 2026

Alternatively, you can gain access to this webinar and 2,300+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.