Tax & Residency — British

For UK citizens, the appeal is clear — Mauritius's flat 15% income tax, no capital gains tax and no inheritance tax, against the UK's higher rates. But getting the benefit cleanly means managing both ends: becoming Mauritian tax resident and correctly ceasing UK tax residence.

Leaving the UK tax net

Your UK position is governed by the Statutory Residence Test (SRT). Simply moving abroad does not end UK tax residence — day counts, ties and "split-year" treatment all matter. Plan your departure date and days spent back in the UK carefully in the year you leave.

• Split-year treatment may divide the tax year into UK-resident and non-resident parts.
• UK-source income (e.g. rental income from a UK property) generally remains UK-taxable — see the Non-Resident Landlord Scheme.
• Watch the temporary non-residence rules if you might return within five years.

The UK–Mauritius Double Taxation Agreement

A DTA between the UK and Mauritius allocates taxing rights and prevents double taxation. It matters most for pensions, dividends and rental income. Government (civil-service) pensions are often treated differently from private pensions.

Pensions

UK private pensions (SIPP) can usually be drawn while resident in Mauritius; how they're taxed depends on the DTA and your residence status. Take regulated advice before any transfer — QROPS decisions are complex and can carry UK tax charges.

This is general information, not tax advice. UK–Mauritius interactions are fact-specific; use a UK-qualified adviser plus a Mauritian one, and check your position with HMRC.