Moving from the UK to Andorra means meeting the Statutory Residence Test for non-residence, planning around the temporary non-residence rules and obtaining an Andorran permit. The UK-Andorra tax treaty has been in force since 22 December 2025.
When do you stop being UK tax resident?
The Statutory Residence Test looks at days in the UK and ties such as family, accommodation, work and previous residence. Leaving the country is not enough: you need to check the automatic tests and sufficient ties for each tax year, and keep evidence of your days.
If both countries treat you as resident, the 2025 UK-Andorra convention sets the tie-breaker rules.
What can still catch you after leaving?
| Point | Why it matters |
|---|---|
| Temporary non-residence | Certain gains and income can be taxed when you return if you were non-resident for five years or less. |
| UK-source income | Property income and other UK-source income can remain taxable in the UK. |
| Inheritance tax | Since April 2025 it depends on long-term UK residence, and the exposure can continue for years after leaving. |
Illustrative example: if you leave in one tax year, sell a company with a large gain while abroad and return four years later, the temporary non-residence rules could bring that gain back into charge.
Which Andorran residency fits?
- Without gainful activity: €1,000,000 in Andorran assets, or €400,000 in the Fons d’Habitatge, plus a non-refundable €50,000 and 90 days a year. Each property bought must exceed €800,000.
- Self-employed: more than 34% of an Andorran company, effective management, a non-refundable €50,000 with exceptions and 183 days a year.
See the residency guide and the Andorra tax guide.
Which mistakes should you avoid?
- Keeping too many UK ties without counting them.
- Selling assets before non-residence is clear.
- Assuming the treaty removes all UK taxes.
Sources
- UK-Andorra tax treaty (GOV.UK)
- RDR3: Statutory Residence Test (HMRC)
- Andorran Law 2/2026
- Andorran Law 9/2012 (unofficial consolidated text)
General information, not personal advice. Have your case reviewed by a professional before you move.