# Leaving the UK with crypto — tax basics for emigrants

You generally remain liable for UK tax on crypto gains realised while UK-resident in that tax year. Split-year treatment may apply in some cases. Always take professional cross-border tax advice before large disposals around a move.

## Key facts
- Residence determines UK liability.
- Split-year rules may apply.
- Other countries may tax future gains.
- Keep full records across the move.
- Not DIY territory for large portfolios.

## While you are UK-resident

Disposals during UK residence are typically in scope for UK CGT under normal rules. Plan timing of large sales with an adviser.
## After you leave

Future liability depends on new residence, any UK-source gains, and double-tax treaties. HMRC and the tax authority in your new country may both be interested in your records.
## Practical steps

Export all exchange history before closing UK accounts. Document wallet holdings at departure date. Do not assume offshore exchanges remove UK reporting obligations for past years.

## FAQs
### Can I just leave crypto on a UK exchange?

You may, but check exchange terms for non-UK residents and tax reporting in both countries.

## Sources

- [HMRC — Residence, domicile and remittance basis](https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt)

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— Digital Assets UK (https://digital-assets.co.uk/tax/crypto-expats-leaving-uk/), reviewed 2026-06-23. Source: https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt