Complete tax-onboarding guide for UK residents moving to New Zealand: IRD number on arrival, IR330 primary tax code, transitional resident 4-year window, what happens to your ISA, SIPP transfer to KiwiSaver, and how the UK statutory residence test works going the other way.
The UK-to-NZ move is the second-most-common migration into NZ and brings its own set of tax problems — the UK statutory residence test makes formal departure trickier than people expect, your ISA tax-shelter doesn't survive the move, and the SIPP / pension question is enormously consequential because UK pensions can be 7-figure assets. The 4-year transitional resident window is the right time to make most of the big decisions.
Decisions and admin best handled before you become NZ tax resident, so you don't lose options.
The UK Statutory Residence Test (SRT, in force from 6 April 2013) determines UK residence for tax. The automatic non-resident tests check days-in-UK and full-time-work-overseas patterns. Most migrants leaving permanently meet the third automatic test (less than 16 days in UK if previously resident in any of the last 3 tax years; or 46 days if not). HMRC's NRD form (P85) declares departure — file it within 60 days of leaving.
ISAs lose their tax-free status the moment you stop being UK-resident. You can keep funds inside the ISA wrapper (the provider may force a closure, depending on the provider's rules), but new contributions are blocked, and growth/dividends become taxable in NZ post-TR. Most migrants either: (a) close the ISA before leaving and use the cash for the move; (b) leave the ISA in place but factor that gains will be NZ-taxed post-TR; or (c) transfer to a NZ-equivalent (which is just a normal share account — no NZ ISA equivalent exists).
UK Self-Invested Personal Pensions (SIPPs) and other UK registered pension schemes can be transferred to a Qualifying Recognised Overseas Pension Scheme (QROPS). Some KiwiSaver schemes are QROPS-registered. Transfers within 5 years of UK departure can attract a UK Overseas Transfer Charge (25%) if the destination scheme isn't in your country of residence — but transferring to a NZ QROPS-registered KiwiSaver while NZ resident usually avoids the charge. Alternatively, leave the pension in the UK and draw from it later (taxed by NZ as foreign pension; foreign tax credit for UK tax under DTA).
TR begins on the first of the month you become NZ tax resident. UK migrants typically arrive on or just after 1 April (NZ tax year start) for cleanest year boundaries — arrivals 1-15 of any month start TR on the 1st of that month, so dates 1-15 are equivalent.
Within your first month of arriving:
UK–NZ Double Tax Agreement (1983, with subsequent protocols): standard OECD model with tie-breaker for dual-resident individuals. Notable for taxing UK State Pension and most private pensions only in the country of residence (so post-arrival, your UK pension is NZ-taxable, not UK-taxable). UK-source dividends and interest can be taxed at source by HMRC at the DTA rate (typically 15% on dividends), with a NZ foreign tax credit. Real estate income is taxable in the country where the property is located, regardless of resident status.
What still applies in United Kingdom after you leave:
If you were in Self Assessment, file a part-year return for the tax year you leave (UK tax year is 6 April – 5 April). HMRC may issue a P85 ("leaving the UK") form for non-Self-Assessment taxpayers. Capital gains realised before departure remain UK-taxable; gains after departure are not, except for UK residential property (which has its own non-resident CGT regime since 2015).
You can claim UK State Pension while NZ resident — payments will continue to be paid into a NZ bank account once you reach UK State Pension age. The UK State Pension is generally NOT uprated annually for non-residents in NZ (unlike Australia, the EU, or the US — there's no reciprocal uprating agreement with NZ). This means a UK State Pension claimed while NZ-resident is frozen at the rate it started, eroded by inflation forever — a significant long-term hit.
Income remains UK-taxable under the Non-Resident Landlord Scheme. The letting agent or tenant must withhold 20% UK basic-rate tax unless you obtain HMRC approval to receive rents gross (NRL1 form). NZ also taxes the rental post-TR with a foreign tax credit for UK tax paid.
Continue to apply. Plan 1, 2, and 4 borrowers must report worldwide income to the SLC (Student Loans Company) annually and pay based on the equivalent UK threshold. The SLC sets a country-specific income threshold roughly tracking local cost-of-living; for NZ this is broadly similar to UK thresholds. Repayments are made directly to the SLC, not via NZ payroll.
UK-specific tactics for the 4 years your foreign income is exempt from NZ tax. Run the TR calculator for your dates and income mix.
UK pension lump sums (the 25% tax-free cash + the taxable balance) drawn during the TR window are exempt from NZ tax. UK still applies its own tax to the non-tax-free portion (basic, higher, or additional rate at the time), but that's offset by a foreign tax credit if you draw later post-TR.
Move from UK-resident accumulation funds (which are FIFs) to NZ-resident PIE funds or a direct share portfolio under the $50k de-minimis. The TR window means no NZ tax on the disposals, and the UK side typically has no CGT on disposals after departure (except UK residential property).
Foreign-currency conversion gains/losses post-TR are NZ-taxable in some cases (financial arrangements rules). Bringing GBP to NZD during TR avoids that — though this is a relatively minor point compared to the FIF and pension considerations.
Some migrants stay; others return after a few years. The reverse-direction tax considerations:
The SRT applies in reverse. Once you become UK resident again, your worldwide income is UK-taxable. NZ-source income remains NZ-taxable, with UK foreign tax credit relief. There is no temporary-non-resident tax liability for capital gains realised in NZ that were exempt under TR — UK doesn't claw back those if you return more than 5 full UK tax years after leaving.
If you've contributed to KiwiSaver during your NZ stay, the funds remain in NZ. You can choose to withdraw on permanent emigration to a country other than Australia — but this triggers NZ tax-on-Government-Contribution (the MTC must be repaid) and the Trans-Tasman portability rule means transferring to a UK pension is NOT supported (only Australia is reciprocal). Most UK returners simply leave their KiwiSaver in NZ until age 65.
Yes. UK citizens are not in the Special Category Visa scheme (only Australians have that). Common paths: Skilled Migrant Category (points-based, work-sector dependent), Accredited Employer Work Visa (employer-sponsored), Working Holiday (under 30, 23 months max, one-time), or partner-of-NZer visa. Permanent residence typically requires 2 years of meeting residence visa conditions.
The SRT (Schedule 45 Finance Act 2013) determines whether you're UK-resident for tax. It has automatic non-resident tests (days-in-UK and full-time-work-abroad), automatic resident tests (days-in-UK at higher levels), and the sufficient-ties test (combining ties to UK with day count). Most NZ-bound migrants meet the third automatic non-resident test (less than 16 days in UK if previously resident in any of the past 3 tax years).
ISAs lose their tax-free status when you cease UK residence. Existing balances can stay in the ISA wrapper (provider rules permitting) but no new contributions; growth becomes NZ-taxable post-TR. Most migrants either close the ISA before leaving or leave it inactive and accept the post-TR NZ tax. There's no NZ equivalent of the ISA — closest is a PIE fund (different mechanism but tax-efficient).
Sometimes — but it's a major decision. Pros: single account, simpler retirement admin, KiwiSaver employer match continues, no UK tax on later drawdown. Cons: 25% Overseas Transfer Charge if you transfer within 5 years of UK departure to a non-resident scheme (mostly avoidable by transferring to a NZ QROPS while NZ resident); locked under NZ rules (age 65, no UK age-55 access). Most migrants either transfer carefully timed within their NZ residence, or leave the SIPP in the UK and draw it later as foreign pension income.
No. UK State Pension is frozen at the rate it started for residents of countries without an uprating agreement — and NZ has no such agreement. This is in contrast to Australia, Canada, the US, and EU/EEA countries (where pensions are uprated). Over a 20-year retirement, a frozen UK pension can lose 30%+ of real value to inflation. Some retirees plan to move briefly to an uprating country at pension-claim time to lock in current rates, then return to NZ — speak to a UK pension advisor for the latest position.
Yes. Plan 1, 2, and 4 borrowers must report worldwide income to the SLC and pay based on the country-specific threshold (broadly similar to the UK threshold for NZ). Repayments are direct to SLC, not via NZ employer. The NZ student loan system is separate; you won't accrue NZ student loan unless you take out NZ-government student loans.
Sources
General guidance only — get specific advice for your situation. Cross-border tax interactions (foreign trusts, foreign super, residence tie-breakers) are technical.
Last updated April 2026.