Britain closed the non-dom door on 6 April 2025. Cyprus kept hers open for 17 years.

In plain English: a Cyprus home, a Cyprus company or role, and 60+ days a year on the island. Dual-residency conflicts are now resolved through the tax treaty with your other country rather than by a blanket "not resident elsewhere" test. How the 60-day rule works in practice →

1. 1

   Break UK tax residency cleanly

   HMRC uses a day-count test. If you were UK resident in any of the last three years, spend fewer than 16 days in the UK in your year of departure. If not, under 46 days. Working full-time overseas with fewer than 91 UK days also works. If none apply, a tie-breaker test decides. Aim for a split-year case so your departure year is clean.

2. 2

   Stay out for at least 5 full UK tax years

   If you realise pre-departure UK gains while non-resident and then move back within 5 full tax years, HMRC taxes those gains in your year of return — as if you'd never left. This is the single biggest trap for people who treat Cyprus as a two-year experiment. Either commit to the move properly, or don't realise gains early.

3. 3

   Bring old offshore income onshore at the discount rate

   If you built up unremitted foreign income before 6 April 2025, the Temporary Repatriation Facility lets you bring it to the UK at 12% in 2025/26 and 2026/27, then 15% in 2027/28. A one-off discount window. After it closes, the normal rates return. Worth using if you have material sums sitting offshore.

4. 4

   Plan inheritance tax before you go, not after

   UK inheritance tax at 40% follows long-term residents for a 3-to-10-year tail after you leave. Lifetime gifts, trust work, and the timing of the move itself all need to happen before the clock starts. Cyprus has no inheritance or gift tax, so once the UK tail runs out, wealth transfer is clean.

5. 5

   Handle the UK company and any UK property

   UK property stays in the UK capital gains net even after you leave, with a 60-day reporting rule on disposals. A UK Ltd stays UK-resident for corporation tax wherever you live. Three common paths: keep it and stream dividends to Cyprus; put a Cyprus holding on top and restructure gradually; or close it down using business asset disposal relief and start fresh in Cyprus. Which one fits depends on the business.

1. 1

   Before you move

   Get the exit side right

   The biggest relocation mistakes happen at home, not in Cyprus. Confirm when your home-country tax residency actually ends, sort out any exit-tax exposure on company shares, and decide what happens to any existing business. This is where most of the money is made or lost.

2. 2

   Month 1

   Set up the Cyprus side

   If you plan to use the 60-day rule, you need a Cyprus company and a role in it. We handle the incorporation, registered office and tax registrations so it's ready before you arrive. About 5–10 business days.

3. 3

   Month 2

   Move and file your Pink Slip

   You arrive on a short-stay entry, then file the Pink Slip with proof of income, a Cyprus address, health insurance and a clean record. Dependants are included on the same application.

4. 4

   Month 2 onwards

   Build up your Cyprus days

   Whichever route you use — 60 days with ties, or 183 days — the important thing is to track presence properly from day one. A simple log, boarding passes, and receipts are enough. We tell you when you've crossed the line.

5. 5

   Year 1

   First Cyprus tax return, non-dom locked in

   At the end of your first tax year we file the return that formally registers you as a Cyprus tax resident and non-dom. From that point forward, your dividends come to Cyprus on the 0% line for the next 17 years.