Moving to Australia from UK involves critical tax steps. This checklist ensures clean UK exit and proper Australian tax setup.
What you’ll learn:
- Pre-move tax planning
- UK exit requirements
- Australian tax setup (TFN, Super)
- Ongoing obligations
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Before You Move (3-6 Months)
Understand Tax Residency
Australia uses “Resides Test” – not just day count.
Key factors:
- Intention to stay
- Accommodation arrangements
- Employment/business ties
- Family location
Most UK expats on work visas become Australian tax resident from arrival.
UK side: Must still exit UK tax properly (Statutory Residence Test).
UK Property Decision
Decide: keep or sell BEFORE you move.
If keeping:
- Register Non-Resident Landlord Scheme (4-6 weeks)
- Appoint letting agent
- Understand double tax filing (UK and Australian returns)
If selling:
- Consider timing
- Calculate UK CGT
- Note: No main residence relief for non-residents (since 2017)
The decision depends on rental yield, Australian property plans, return intentions, and other factors specific to your situation.
Week of Moving
Complete UK Exit
File form P85 with HMRC:
- “Leaving the UK – getting your tax right”
- Available on gov.uk
- Include departure date, Australian address
Get P45 from UK employer.
Cancel/redirect:
- Council tax
- Electoral roll
- NHS registration (deregister or inform)
Keep boarding pass – HMRC may request proof.
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First Week in Australia
Get Tax File Number (TFN)
Essential: Apply for TFN immediately.
Why: Employers need it to pay you correctly. Without TFN, taxed at highest rate (47%).
How to apply:
- Online via ATO website
- Requires passport, visa details
- Processing: 2-4 weeks
- Free
Set Up Superannuation
Employer will contribute 11% to Super fund.
Options:
- Let employer choose default fund
- Nominate your own fund
Recommendation: Choose your own (lower fees, better performance). Research funds before arrival.
Open Australian Bank Account
Easier within first 6 weeks of arrival:
- Can open with passport only (no additional ID needed)
- After 6 weeks: need more documentation
Major banks: NAB, Commonwealth, ANZ, Westpac.
First Month
Register with Medicare (if eligible)
UK expats usually eligible (Reciprocal Healthcare Agreement).
Benefits:
- Public healthcare access
- Helps avoid Medicare Levy Surcharge (if no private insurance)
How:
- Visit Medicare office with passport, visa, proof of address
- Receive Medicare card
Understand Your Tax Obligations
Australian tax year: July 1 – June 30 (not calendar year like UK).
Your first year:
- Arrival to June 30: First tax year
- Tax return due: 31 October following year
Example – arrive January 2026:
- First tax year: January – June 30, 2026
- Tax return due: 31 October 2026
First 6 Months
Track UK Days
Even after moving, track UK visits:
- Affects UK Statutory Residence Test
- Too many days = remain UK tax resident
Safe limits: Under 16 days for automatic non-residence (if meeting other conditions).
Handle UK Obligations
If keeping UK property:
- Confirm NRL Scheme approval
- Receive rent gross
- Track for UK and Australian returns
UK tax return: File by 31 January if required.
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Annual Tasks
Every Year (Before October 31)
File Australian tax return:
- Due: 31 October (or later if using tax agent)
- Include worldwide income (salary, UK rental, investments)
- Claim foreign tax credits (UK tax paid)
Every Year (Before January 31 – if applicable)
File UK tax return if you have:
- UK rental income
- UK capital gains
- Other UK-source income
Review
- Check Super balance
- Review UK property performance
- Consider Australian property purchase
- Update both tax authorities of address changes
Key Deadlines
| Task | Deadline | Authority |
|---|---|---|
| P85 (leaving UK) | As soon as you move | HMRC |
| TFN application | First week | ATO |
| Medicare registration | First month | Services Australia |
| UK tax return | 31 January (if required) | HMRC |
| Australian tax return | 31 October | ATO |
| UK CGT (property sale) | 60 days from completion | HMRC |
Common Mistakes
1. Not getting TFN immediately
Taxed at 47% until you have one.
2. Forgetting Australian return
All residents must file, even if no tax owed.
3. Not declaring UK rental in Australian return
ATO penalizes undeclared foreign income.
4. Assuming Medicare = automatic
Must register actively.
5. Not tracking UK days
Could remain UK tax resident unintentionally.
Disclaimer
This checklist provides general information only and does not constitute tax advice. Tax rules depend on individual circumstances – income, property, family situation, and numerous other factors. Always consult qualified tax advisors in both UK and Australia.