You are a UK resident planning to leave the UK

If you normally live in the UK and are planning to leave the UK, you need to show an intention to leave the UK in order to become non-resident for tax purposes. HMRC says that it will treat you as non-resident from the day you leave the UK if you can show:

• you left the UK to go abroad permanently or
• you left the UK to work abroad and your absence covers a complete tax year.

Also, your visits to the UK must be less than 183 days in each tax year and average less than 91 days a tax year over a maximum of four consecutive years.

This is a complex area and you should take advice before you act. In addition to the question of residence, there are tax avoidance rules which mean that you could be charged  income tax on income sent to the UK while you are abroad and charged Capital Gains Tax if you sell assets abroad which you owned in the UK if you do not stay abroad for 5 complete tax years.