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Capital gains - happy to move to avoid

If you leave after April 6th, 2025, you’ll still be considered a UK tax resident for the entire 2025/26 tax year, and any capital gains made that tax year (even abroad) will likely be taxable in the UK...


OP won't have held the shares in the subsidiary for 12 months if he flips it immediately.


Which Maltese residence option do you qualify for?

Bear in mind this corporate capital gains, not my personal tax. I have enough cash to live without taking any income for at least 12 months or however long it takes to establish tax residency in a lower tax jurisdiction.

I would be likely to apply for the global residency program, 15% personal tax is fine and I’m able to meet the property requirements by renting for a year before deciding if I want to buy
 
Just wanted to share some thoughts based on what I’ve seen others do in similar situations, especially with mid 6-figure exits, newly incorporated UK Ltds, and people wanting to reduce their tax exposure.

You’re actually in a really good position timing-wise. Since we’ve just started the new tax year in the UK, moving out now could make a real difference. HMRC cares about where you’re tax resident at the time of the sale, so the earlier you move, the cleaner the outcome.

A lot of people immediately think of Malta or Cyprus, but honestly, UAE (specifically Dubai) is one of the most straightforward routes. No capital gains tax, no personal income tax, and you can become a tax resident quite fast if you set things up properly. There are a few compliance steps like establishing a company, getting a visa, etc., but it’s all doable within a few weeks if you stay on top of it.

One thing to note: Wise isn’t really an option in the UAE. They don’t support residents properly anymore, especially when it comes to holding funds in AED or doing cross-border stuff. A lot of people get caught by that. You’d likely need to go with a local or EMI provider that has stronger coverage for this kind of move.

Another important point, it’s not just about physically leaving the UK. If HMRC still sees you as tied to the UK (like owning a property, being a director in a UK Ltd, or even spending too many days there), you might still get taxed. Cutting those ties properly, notifying HMRC, resigning from your UK company, closing accounts is what really makes the difference.

As for structures, some people overcomplicate it with layered holdings and offshore setups. In your case, if the goal is just to sell the website cleanly and walk away, you might be better off keeping it simple move out, set up a tax-resident structure where you land, and make sure you’re not still considered UK-linked.

Not financial advice, just a bit of input from seeing a few people go through this.

Hope it helps, and curious what others here have done too.
 
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If you leave after April 6th, 2025, you’ll still be considered a UK tax resident for the entire 2025/26 tax year, and any capital gains made that tax year (even abroad) will likely be taxable in the UK...


OP won't have held the shares in the subsidiary for 12 months if he flips it immediately.


Which Maltese residence option do you qualify for?
That’s not true re whole of 2026. The date you leave when you fill in sa109 that’s date you have left.
 
Bear in mind this corporate capital gains, not my personal tax. I have enough cash to live without taking any income for at least 12 months or however long it takes to establish tax residency in a lower tax jurisdiction.

I would be likely to apply for the global residency program, 15% personal tax is fine and I’m able to meet the property requirements by renting for a year before deciding if I want to buy
Oh, right. So you are buying and selling through a company. Not personally.

I suppose there's some setup where HoldCo owns SubCo that buys and actively trades via the website for a period and then SubCo is sold as company not just the website and you apply for SSE. But not my area of expertise and i would assume not to straightforward.
That’s not true re whole of 2026. The date you leave when you fill in sa109 that’s date you have left.
That form lets claim split year treatment when you have started working full-time abroad, accompanying a partner abroad who works full time, or you cease to have a UK home. What other reasons do they grant it? I think it's none.
 
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Use a double tier structure, Cyprus would work, finance the entities accordingly, buy the website on the lower cokpany, sell the lower comoany's shares ( free of capital gains) . You have to satisfy motive test and other anti avoidance rules of the UK. CFC rules shouls be manageable. I could have a look, let me know and we can discuss further in DM.
This could work.
Given the timeline the topic starter is working with.. I highly doubt if it can be pulled off.


Am I the only one not seeing this as a capital gain tax issue? I'd say this will be CIT first. And afterwards CGT.


If you acquire the website activities in a subsidiary owned by a holding to which you personally hold the shares then you should look for a country which has participation exemption. The money ends then without CGT in your holding. https://en.wikipedia.org/wiki/Participation_exemption for a quick explanation.
 
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You ain't got no time to setup things like that.

I have a company in UAE. My company can buy and sell this site for you and once done pay you out the difference in cash or crypto minus the agreed fee the service.
This is something that could work.
 
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