HMRC tax residency after moving to Argentina

A flight to Buenos Aires changes where you live, but whether you stop being UK resident for tax is decided by HMRC's Statutory Residence Test (SRT), not by the flight alone. Argentina decides separately when you become tax resident there. In the year you move, the two systems can put the same income into two sets of records.

The UK–Argentina Double Taxation Convention allocates taxing rights and relief by income type. It was signed on 3 January 1996 and entered into force on 1 August 1997, with effect in the UK from 6 April 1998 for income tax and capital gains tax and in Argentina from 1 January 1998.

Two tax systems for one move

A British passport, UK bank account or Argentine DNI does not by itself decide either country's tax residence. HMRC applies the SRT to each UK tax year, and Argentina applies its own residence rules to your immigration and stay history. A general ‘183-day’ slogan misses both tests, so read the official rules before relying on a day count.

How UK days and ties add up

HMRC's RDR3 guidance explains the Statutory Residence Test. It considers automatic overseas tests, automatic UK tests and then UK ties, and the day thresholds depend on whether you were UK resident in earlier years and on your work and family connections. Use RDR3 and HMRC's own checker for the thresholds that apply to you rather than a rule of thumb. Travel dates, overnight stays and UK workdays are useful records, especially when trips fall either side of 5 April. Ask HMRC or a UK-qualified adviser whether split-year treatment applies in your departure year; it does not follow automatically from the flight date.

When Argentine residence begins

Argentina sets its own start date for a foreign national's tax residence, tied to your immigration status in Argentina and how long you have stayed. Check ARCA's current residence rules, and the Income Tax Law provision it cites, before assuming a date, and keep the Migraciones decision with your entry and exit records. Where a UK bank, pension payer or property buyer needs proof for a treaty claim, ask ARCA how to obtain a certificado de residencia fiscal and which supporting papers and deadlines apply.

What the treaty changes for income

The UK–Argentina treaty treats types of income differently. Under Article 18, a pension paid in consideration of past employment to a resident of one country is taxable only in that country, so for someone resident in Argentina the treaty gives Argentina the taxing right over such a pension. Income from UK land and property follows its own treaty articles and can remain reportable in both countries, so check them before assuming relief. Keep statements that show transfers between your own accounts, so that capital is not mistaken for fresh income.

For how the UK State Pension is paid and uprated if you live in Argentina, see our State Pension guide and GOV.UK's State Pension abroad pages. Voluntary Class 2 National Insurance contributions for time abroad cannot be paid for the 2026 to 2027 tax year onwards. GOV.UK says you can apply to pay Class 3 contributions for time abroad after 5 April 2026 if you have previously lived in the UK for 10 years in a row or paid 10 years of qualifying National Insurance contributions in total, and different rules apply if you applied before 6 April 2026. Check the GOV.UK guidance before paying.

The paperwork on each side

For a person leaving a UK job who does not file Self Assessment, HMRC's P85 form is how you tell HMRC you have left and can lead to a PAYE repayment; check HMRC's guidance on how and when to claim and how repayments are paid. Self Assessment filers use the SA109 residence pages to record UK days, ties and any split-year case; check HMRC's guidance on filing deadlines and on whether your software handles SA109.

UK landlords have another piece of administration. HMRC's Non-Resident Landlord Scheme governs how UK rent is paid to a landlord abroad, and the NRL1 form is HMRC's route to ask for rent to be paid without tax deducted. UK rent remains taxable and reportable, and a sale of UK property can trigger its own reporting, so check HMRC's current deadlines.

On the Argentine side, keep records for ganancias and bienes personales with ARCA, including the Migraciones decision, CUIT, clave fiscal, pension statements, rental accounts, bank interest and evidence of UK tax paid. ARCA sets the return and payment dates for the year being filed. Those dated records make the treaty's relief usable when the same income appears in both countries' filings.