Britse belastingwijzigingen die voor expats al vaststaan, wat de Autumn Budget (herfstbegroting) ook brengt

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As of 29 October 2026, the change most clearly locked in is UK inheritance taxInheritance tax (IHT)Tax on what you leave behind when you die. In the UK it now follows long-term residence rather than domicile. on most unused pensions for deaths on or after 6 April 2027 ¹. The Budget 2026 official overview says the measure was legislated for in Finance Act 2026, though the snippet doesn't give the Royal Assent date, so that needs confirming on legislation.gov.uk ². Property and savings income rates of 24%/44%/49% from 6 April 2027 are stated in Budget 2026 material ². Two items often called "law", the Class 2 National Insurance abroad change and the April 2026 dividend rate changes, couldn't be verified at all ³.

Which UK tax changes are actually law, and which are still rumour?

Only one change on the usual "already law" list has an official source saying it was legislated: pension inheritance tax from 6 April 2027, which the Budget 2026 overview says was legislated for in Finance Act 2026 ². Everything else is announced, unconfirmed or unverified as of 29 October 2026 ³.

Inheritance tax (IHT) is the UK tax charged on what you leave when you die. The Budget 2026 overview says the pension measure was legislated in Finance Act 2026. It doesn't give the date of Royal Assent, which is the formal sign-off that turns a bill into law ².

The property and savings rates of 24%/44%/49% from 6 April 2027 come from Budget 2026 material published on 28 and 29 October 2026 ². Announced isn't the same as enacted. The research flags that the final Finance Bill still has to be checked to confirm them ².

Class 2 National Insurance for people abroad and the April 2026 dividend rates turn up in lots of "it's already law" lists. None of the sources we checked confirms that either has been enacted ³. Treat them as unconfirmed, however confident the headline sounds.

Does the 2027 pension inheritance tax change reach me if I live abroad?

It can. For deaths on or after 6 April 2027, most unused pension funds and pension death benefits are to be included in your estate for UK inheritance tax purposes ¹. Whether yours is caught depends on your residence status and where the scheme is set up. Long-term UK residents are potentially in scope for pension property in UK or qualifying non-UK schemes, while non-long-term UK residents are generally in scope only for pension property in a UK-established scheme ⁵.

HMRC's technical note splits people into two groups ⁵. Long-term UK residents can be caught for UK schemes and for qualifying non-UK schemes. Everyone else is generally caught only for schemes set up in the UK.

That's why moving to a QROPSQROPS (qualifying recognised overseas pension scheme)Een buitenlandse pensioenregeling die een overdracht uit een Brits geregistreerd pensioen mag ontvangen. In de sector is dit nog steeds de gangbare term, hoewel de Britse belastingdienst HMRC tegenwoordig ROPS zegt. doesn't automatically take you out. A QROPS is a qualifying recognised overseas pension scheme, meaning an overseas scheme that can accept UK pension transfers. For a long-term UK residentLong-term UK residentThe UK status that decides whether your worldwide estate is in scope for UK inheritance tax, based on how many past years you were UK resident., a QROPS transfer by itself doesn't necessarily remove the exposure ⁵.

Who pays matters if your family lives abroad too. Personal representatives (usually the executors named in a will, or administrators) are responsible for reporting and paying the IHT due on affected pension benefits. Beneficiaries can become jointly and severally liable for IHT on benefits they are entitled to ⁶. In plain terms, that means a beneficiary can end up on the hook even if they live far away. Yes, even the cousin in Perth who's never filled in a UK form.

A sensible first step is to find out whether you count as a long-term UK resident, then look at where each of your schemes is set up. The right steps depend on your individual circumstances, so check them with a qualified adviser. Check the live GOV.UK technical note before relying on it, because the research found different update dates for it (2 October 2026 in one summary, 9 October 2026 in another) ¹.

What is the dated ledger, change by change?

Here's each change sorted by status, start date and who it hits. Where something couldn't be verified, the table says so instead of guessing.

Waar zitten de grijze gebieden?

These points are grey because a rule is still being finalised, or because the official sources haven't said how it works for someone living abroad. People can still plan around them, as long as they know which bits are firm and which aren't.

Will my property or savings income be taxed at the new rates if I'm a non-resident?

The sources don't answer that yet. Budget 2026 material states rates of 24%/44%/49% from 6 April 2027 ². But they don't explain how non-residents are calculated, what allowances they get, how they report or how treaties apply ⁴.

The figures have already moved once. The original November 2025 proposal was 22%/42%/47% for property and savings income ⁴. Budget 2026 material states 24%/44%/49% from 6 April 2027, superseding those figures ². So any article quoting the lower numbers is a bit like last year's train timetable: neat, official-looking and wrong.

If you're a landlord abroad with a flat in Manchester, or you keep savings in a UK bank, the headline rates are clear. How they land on a non-resident's return isn't, as of 29 October 2026 ⁴. Check the final Finance Bill before you plan around any figure ².

Does a foreign residence visa change my UK tax status?

No. A foreign visa or residence permit is an immigration status. Your UK fiscale woonplaatsFiscale woonplaatsHet land dat u voor de belasting als inwoner beschouwt en dat dus belasting mag heffen over uw inkomen uit de hele wereld. Elk land bepaalt zelf de regels; uw nationaliteit is daarvoor niet bepalend. is decided by the Statutory Residence Test, whatever another country stamps in your passport.

So what's the Statutory Residence Test? It's the UK's own rulebook for whether you count as UK resident in a tax year. It isn't the destination country's paperwork.

This matters for the 2027 changes. UK tax residence is decided by the Statutory Residence Test, not by a foreign visa or residence permit. UK residents are generally taxed on worldwide income and gains from 6 April 2025 under the new regime that replaced the domicile-based remittance basisRemittance basisBuitenlands inkomen wordt pas belast zodra u het naar het land overmaakt, niet op het moment dat u het verdient.. So holding a visa abroad doesn't, on its own, show you've stopped being UK resident.

There's a second trap if you come back. HMRC describes temporary non-residenceTijdelijke niet-inwoningEen Britse regel tegen belastingontwijking: als u vertrekt en te snel terugkomt, kan er bij terugkeer alsnog belasting worden geheven over bepaalde inkomsten en winsten die u in het buitenland hebt ontvangen., as of October 2026, as a period abroad of five years or less, where you were UK resident in at least four of the seven tax years before you left. Gains you realise while abroad can then be taxed in the UK when you return.

What to do: check your status against the Statutory Residence Test for each tax year, using HMRC's guidance on GOV.UK, before you rely on being non-resident.

What should I do before April 2027, and what should I not rush into?

Before 6 April 2027, the useful moves are checks, not rushed decisions. Work out your long-term UK resident status, where your pension scheme is set up and who would handle your estate ^{5 6}. A QROPS transfer by itself doesn't necessarily remove exposure for a long-term UK resident ⁵. What suits you depends on your individual circumstances, so speak to a qualified adviser before acting.

Moving money on the back of a headline can add cost without removing the exposure. For a long-term UK resident, the rule covers qualifying non-UK pension schemes as well as UK schemes, so a QROPS transfer by itself doesn't necessarily take a pension out of scope ⁵.

Taking a lump sum early has its own catch. The UK calling part of it tax-free doesn't bind your new country, which may tax it depending on the belastingverdragDouble tax treatyEen afspraak tussen twee landen over wie waarover belasting mag heffen, zodat u over hetzelfde inkomen niet twee keer volledig belasting betaalt. between the two. That's an arguable point, and it turns on the treaty.

"Jointly and severally liable" is lawyer for "HMRC can chase any one of them for the whole bill" ⁶. Worth mentioning to the people you've named in your will, especially if they also live abroad.

Who is this most relevant to?

The April 2027 changes mostly matter if you have a long UK history, a UK pension or QROPS, or UK rent and savings income. Your residence history and where your money sits decide if you're caught ^{5 2}.

Common questions about UK tax changes for expats

Is pension inheritance tax from April 2027 already law? The Budget 2026 official overview says it was legislated for in Finance Act 2026 ². The Royal Assent date wasn't in the sources, so check legislation.gov.uk before relying on it.

Does the pension IHT change apply to non-residents? It depends on long-term UK resident status. Long-term residents may be in scope for UK and qualifying non-UK schemes, while others are generally in scope only for UK-established schemes ⁵.

Will moving my pension to a QROPS avoid the change? Not necessarily. The rule covers qualifying non-UK schemes for long-term UK residents ⁵.

What are the new property and savings income tax rates from April 2027? Budget 2026 material states 24%/44%/49% from 6 April 2027, replacing the earlier 22%/42%/47% proposal ^{2 4}. Check the final legislation to confirm.

Who pays the inheritance tax on a pension? Personal representatives, usually executors or administrators, report and pay it. Beneficiaries can become jointly and severally liable for the tax on benefits they're entitled to ⁶.

Does a foreign visa make me non-UK resident for tax? No. UK residence is decided by the Statutory Residence Test, not by a visa.

Are the Class 2 NI abroad change and the April 2026 dividend rates law? They're on the "already law" list, but none of the sources here confirms their enactment ³. Treat them as unverified until you've checked legislation.gov.uk.

Could my pension be taxed twice on death? Possibly, if your new country has its own estate or inheritance tax on top of the UK charge that applies from 6 April 2027 ¹. The sources don't set out how a treaty would relieve that, so check the treaty between the UK and the country where you live.