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Is a UK exit tax now off the table completely?

December 2, 2025

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No one can say that with certainty. The government chose not to proceed in the 2025 Budget but has not legislated to block the idea in future.

Think tanks such as the Centre for the Analysis of Taxation have argued that the UK is an outlier among advanced economies because it does not charge capital gains tax when people leave the country, and they continue to recommend an exit tax model.

Given ongoing fiscal pressure this idea is likely to remain on the list of policy options, even if it is not a current plan.

Category: UK Exit Tax
Tag: UK