Moving to Italy from the UK after Brexit means handling two systems at once: stepping into the Italian one and stepping cleanly out of the British one. This guide follows both — visa, tax residency, pension, National Insurance, inheritance tax and the right tax regime for your situation.
At a glance — Since 1 January 2021 a British citizen is, for Italy, a third-country national: for stays over 90 days you need a national type D visa and, once you arrive, a residence permit. Italian tax residency kicks in after more than 183 days a year (Article 2 of the TUIR, Italy’s income tax code). The right relief depends on your profile: the 7% flat rate for pensioners in southern towns of up to 30,000 residents, the impatriate regime for qualified workers, the €300,000 flat tax for high-net-worth individuals. Watch out for British public-service pensions: under Article 19 of the UK–Italy treaty they stay taxable in the UK.
Tax and legal figures are accurate as at the review date (26 June 2026). Some regimes — the flat tax for new residents and voluntary National Insurance in particular — are changing: confirm the figures with official sources or an adviser before you decide.
What does moving to Italy from the UK involve after Brexit?
Moving to Italy from the UK means making two moves at once: stepping into the Italian system in an orderly way, and stepping out of the British one just as carefully. Most guides only cover the first. This one follows both, because the costly mistakes happen on the second.
Since 1 January 2021, with the end of the Brexit transition period, British citizens no longer enjoy EU free movement. To stay in Italy for more than 90 days a British citizen is, to all intents and purposes, a third-country national: you need a national visa and, after arrival, a residence permit.
Short stays remain simple. A British citizen can enter Italy without a visa and stay up to 90 days in any 180 for tourism, visits or business. From the final quarter of 2026, according to the EU’s official portal, you’ll need an ETIAS travel authorisation (European Travel Information and Authorisation System), costing €20, with exemptions for under-18s and over-70s. There’s a transitional period: ETIAS only becomes effectively mandatory some months after launch, expected around spring 2027. ETIAS is not a visa — it’s a travel authorisation for visa-exempt travellers.
One point for those already here before Brexit: British citizens who established residence in Italy by 31 December 2020 are protected by the Withdrawal Agreement and hold a dedicated residence card. Their rules differ from the ones described here, which apply to people moving now.
This guide speaks to four profiles. The retiree after a gentler climate and lower cost of living. The remote worker bringing a job or a freelance practice. The returning Italian coming back after years in the UK, often with British-born children. And the high-net-worth individual weighing up where to base their tax residency. The visa changes for each — and, above all, so does the tax regime. For the bigger picture, start with our practical guide to moving to Italy.
Which visa do you need to enter Italy?
There’s no single visa: the right one depends on your source of income and your plans. A British citizen applies to the Italian consulate covering their UK address for one of the national type D visas below.
| Visa | Who it’s for | Key financial requirement | Work in Italy |
|---|---|---|---|
| Elective Residence (ERV) | Retirees and people living on passive income | Foreign passive income of around €31,000/year for a single applicant, plus 20% for a spouse and 5% per dependent child | Not allowed |
| Digital Nomad Visa (DNV) | Remote workers and qualified freelancers | Remote-work income from foreign clients/employers: around €28,000/year | Remote only, for foreign employers or clients |
| Employment | Those with an offer from an Italian employer | Contract and work authorisation, within the flussi decree quotas | Yes |
| Self-employment | Freelancers and entrepreneurs | Financial thresholds and flussi decree quotas | Yes |
| Study | Students enrolled on a recognised course | Means of support of €10,179.85/year | Yes, up to 20 hours/week |
| Family reunification | Joining a family member already resident | Adequate income and housing | Yes |
The Elective Residence Visa (ERV) is the route for retirees and those living on passive income, and it does not permit work in Italy — the requirements and process are in our guide to the elective residence visa. The Digital Nomad Visa is for those working remotely for foreign clients or employers; the two routes most British applicants weigh up are compared in our piece on the Digital Nomad Visa vs the Elective Residence Visa, and it’s the route Impatria supports through Nomad Landing. Those entering to study will find the details in our guide to the Italy student visa. Employment and self-employment visas run through the annual flussi decree quotas.
The income thresholds above are reference minimums. Several consulates — UK ones in particular — apply higher internal benchmarks, up to two or three times the legal minimum. Treat the figures as a starting point and check the competent consulate’s checklist.
One important exception: returning Italians. Anyone holding Italian citizenship — or a family member of an Italian or EU citizen — needs no visa and follows no residence-permit procedure: they return freely. The tax steps to coordinate between the UK and Italy, however, are exactly the same.
Elective Residence Visa in Italy 2026: complete guide
How do you get your residence permit once you arrive?
The residence permit (permesso di soggiorno) must be applied for within 8 working days of entering Italy. The visa authorises entry; the residence permit makes your stay legal beyond the first few days.
You apply using the yellow-stripe paper kit, available at post offices with a dedicated counter. You hand in the completed kit, a copy of your passport and visa, and the documents proving your reason for staying. The clerk issues a receipt that acts as a temporary permit until your police-station (Questura) appointment for fingerprinting.
In parallel, anyone setting up their habitual home in Italy registers with the local council (anagrafe) — a step that also affects tax residency. One document worth sorting early is the codice fiscale (Italian tax code), needed for almost everything and obtainable even before you leave, as explained in our guide on how to get an Italian tax code from abroad.
How long does the move take, and what does it cost?
This is not an overnight move. Months can pass between the consular appointment and the physical residence permit: planning means working backwards from a realistic arrival date.
A realistic timeline
Real timings vary by consulate and by Questura, but the rough sequence looks like this.
| Step | Indicative timing |
|---|---|
| Booking the appointment at the Italian consulate in the UK | A few weeks up to 2–3 months’ wait |
| Processing of the national type D visa | Up to 90 days by law, 30–60 on average |
| Entering Italy on the visa | — |
| Filing the residence-permit kit at the post office | Within 8 working days of entry |
| Questura appointment for fingerprinting | A few weeks up to several months in big cities |
| Council (anagrafe) registration | Started as soon as you set up home; checks within 45 days |
| Issue of the electronic permit | Weeks or months after fingerprinting |
The practical takeaway is simple: book the consular appointment first, because it’s the step with the least predictable lead time. Everything else slots in predictably from there.
What the move really costs
The hard costs of the move, excluding flights and removals, sit in a handful of recurring items. All amounts are current at this article’s review date and should be confirmed when you apply.
| Item | Indicative cost |
|---|---|
| National type D visa | €116 (reference consular fee, in sterling at the consulate’s rate) |
| Residence permit (validity over 1 year) | €16 + €50 + €30.46 + €30 = about €126 |
| EU long-term residence permit (after 5 years) | €16 + €100 + €30.46 + €30 = about €176 |
| Codice fiscale | Free |
| Voluntary SSN registration (e.g. ERV holders) | €2,000/year (€700 for students), under the 2024 Budget Law |
| Sworn translations and legalisation (apostille) | Variable, roughly €50–150 per document |
On top of these come legal or tax advice fees, strongly recommended for anyone keeping income, property or assets in the UK. The exact visa fee in sterling is set by the Italian Consulate General in London; up-to-date residence-permit costs are on the Immigration Portal.
What to settle with HMRC and your bank before you leave
Moving isn’t just about arriving in Italy: it’s also about leaving the British system in good order. Before departure, a British citizen needs to sort their position with HMRC (HM Revenue & Customs), pin down the exact point at which UK tax residence ends, and tidy up their banking. These are administrative steps — the heavier tax matters (pension, contributions and assets) come in the next section.
Telling HMRC you're leaving: form P85
Anyone leaving the UK to live abroad long-term should tell HMRC they’re going. The usual tool is form P85, “Get your Income Tax right if you’re leaving the UK”, which reports your departure date and lets you reclaim any income tax overpaid. You don’t need it if you’re filing a Self Assessment return for the year of departure — the return does the job.
UK tax residence, the tax year and split-year treatment
UK tax residence doesn’t end simply because you leave. It’s decided by the Statutory Residence Test, a set of criteria measuring your days of presence and your ties to the UK. Pinning down the date you stop being UK-resident is the foundation for everything else.
Here’s a detail many discover late: the UK tax year doesn’t match the calendar year. It runs 6 April to 5 April, while the Italian tax year runs 1 January to 31 December. Move mid-year and you’re straddling two different calendars.
For the year of the move, the UK offers split-year treatment: the UK tax year is split into a resident part and a non-resident part, so foreign income after departure isn’t taxed in the UK. Italy, by contrast, has no split year: under Article 2 of the TUIR, anyone spending more than 183 days in Italy in the calendar year is tax-resident for the whole year. Coordinating your UK departure date with your day-count in Italy is how you avoid being tax-resident in both countries at once. Plan it before you leave, ideally with an adviser who knows both systems.
Bank accounts, ISAs and other notifications
A few practical steps remain, simple but not to be put off. Tell your UK banks your change of address — some won’t keep accounts for non-residents, so check before you go. You can keep ISAs (Individual Savings Accounts), but once you lose UK residence you can no longer pay new money in. If you want to keep voting in UK elections, register as an overseas voter.
Practical guide to moving to Italy in 2026
Pension, contributions and assets: what stays tied to the UK
Moving your residence to Italy doesn’t cut every tie with the UK. Pension, National Insurance, property and assets keep talking to the British system for years. It’s the part guides skip — and the part that decides whether the move actually pays.
National Insurance and what changes from 6 April 2026
National Insurance is the UK’s contribution system that builds entitlement to the State Pension and certain benefits. The full new State Pension generally needs 35 qualifying years, and at least 10 to get anything at all: every missing year trims the amount. People living abroad can pay voluntary contributions to keep that record building.
The rules change sharply from the 2026/2027 UK tax year. From 6 April 2026 you can no longer pay voluntary Class 2 contributions — the cheaper kind, around £3.50 a week (about £182 a year) — for periods abroad: only Class 3 remains, roughly five times dearer, around £17.75 a week (about £923 a year). This is set out in GOV.UK’s guidance on the new rules for voluntary contributions abroad.
Eligibility tightens too. New applicants for Class 3 from abroad must show a close UK connection: per GOV.UK, at least ten continuous years of UK residence, or at least ten qualifying years of National Insurance.
Existing Class 2 payers, though, get a safeguard window. HMRC will contact them in July 2026 and let them switch to Class 3 without meeting the new ten-year test, applying a more accessible three-year criterion: the application must be in by 6 April 2027. So if you’re planning the move, request your State Pension forecast from HMRC before you go.
Your State Pension still rises in Italy
The UK State Pension keeps being uprated every year for residents of Italy. That’s a real difference from countries like Australia or Canada, where British pensioners’ payments are “frozen” at the starting amount.
The protection has two bases, depending on when you moved. For those who moved by 31 December 2020 it comes from the Withdrawal Agreement. For those moving from 1 January 2021 onwards, the annual increase is guaranteed by the Social Security Coordination Protocol of the UK–EU Trade and Cooperation Agreement. Either way the pension rises each year as in the UK, under the “triple lock”: the highest of inflation, earnings growth or 2.5%.
You claim and manage the State Pension from abroad through the UK International Pension Centre, which handles payments to pensioners living outside the UK.
Income and property left in the UK
Keep a UK property and let it out and you stay liable to UK tax on that income. The Non-Resident Landlord Scheme applies: the letting agent or tenant usually withholds basic-rate tax (currently 20%) before paying the rent over. You can ask HMRC to receive the rent gross instead, using form NRL1: the tax is then settled through Self Assessment, with no withholding upfront.
That same rental income must also be declared in Italy, where a tax resident is taxed on worldwide income. Double taxation is avoided through the tax-credit mechanism in the UK–Italy double taxation convention: tax paid in the UK is set against the Italian tax. Similar thinking applies to capital gains on UK property, which stay taxable in the UK even once the owner is Italian-resident.
UK inheritance tax after the 2025 reform
This is the most overlooked part of the whole move, and often the most expensive. From 6 April 2025 the UK replaced the old domicile test with a residence-based Inheritance Tax system. It’s set out in GOV.UK’s guidance on Inheritance Tax if you’re a long-term UK resident.
You’re a long-term resident if you’ve been UK tax-resident for at least ten of the previous twenty tax years. For those people, worldwide assets stay within UK Inheritance Tax, charged at 40% on value above the nil-rate band.
Leaving the UK doesn’t take you out of that net straight away: a “tail” of several years remains, longer the longer you were resident.
| Years of UK tax residence (in the last 20) | Inheritance Tax “tail” after leaving |
|---|---|
| 10 to 13 years | 3 years |
| 14 years | 4 years |
| 15 years | 5 years |
| 16 years | 6 years |
| 17 years | 7 years |
| 18 years | 8 years |
| 19 years | 9 years |
| 20 years | 10 years |
After ten consecutive tax years of non-residence, the “ten of twenty” test resets. From then on, broadly, only UK-situated assets remain within UK Inheritance Tax.
There’s also a tool few know about. The UK and Italy have a dedicated convention against double taxation on estates, signed on 15 February 1966 and in force since 9 February 1968. It still applies to today’s UK Inheritance Tax and to Italian inheritance tax. For perspective: Italian inheritance tax is generally far lighter than the British one — rates run from 4% to 8%, with generous allowances for spouse and children. If your estate is significant, plan the succession before the move, not after.
How is income taxed in Italy? The right regime for each profile
Italy taxes its tax residents on worldwide income, but offers reliefs designed for people arriving from abroad. There’s no “regime for Britons”: there’s the right regime for your profile. This section finds it for each of the four typical cases.
When you become tax-resident in Italy
You become an Italian tax resident if, for most of the tax period — more than 183 days in the calendar year — you have in Italy at least one of: residence under the civil code (your habitual home), domicile (where your personal and family ties mainly sit) or physical presence. That’s Article 2 of the TUIR, rewritten by Legislative Decree 209/2023 with effect from tax year 2024. From that date, council registration alone is no longer decisive: it’s a rebuttable presumption.
An Italian tax resident declares worldwide income in Italy. The UK–Italy double taxation convention — signed at Pallanza on 21 October 1988 and ratified by Law 329/1990 — prevents double taxation, but, as we’ll see, not all income follows the same rule.
The distinction that changes everything: public-service pensions
The most important — and most ignored — distinction is about pensions. Private and occupational pensions, and the UK State Pension, are generally taxable in the country of residence: for an Italian tax resident, that means Italy.
Public-service pensions, though — NHS, civil service, armed forces, state-school teachers — follow Article 19 of the UK–Italy convention and stay taxable only in the UK, unless the pensioner is both an Italian national and resident. A British citizen who moves to Italy doesn’t become an Italian national: their public-service pension therefore keeps being taxed in the UK. The practical effect is sharp: a pension that, under the convention, stays UK-taxed does not enter the Italian tax base and gets none of Italy’s reliefs. It’s the first thing to check, because it changes the final sum.
For retirees: the 7% regime in the South
The 7% regime is the retiree’s route. People with a foreign-source pension who move their residence to a town of up to 30,000 residents in the eight southern regions — Abruzzo, Molise, Campania, Puglia, Basilicata, Calabria, Sicily and Sardinia — can opt for a 7% substitute tax on all foreign income taxable in Italy, for ten tax years. That’s Article 24-ter of the TUIR. The threshold, previously 20,000, was raised to 30,000 by a law in force from 7 April 2026, widening the pool of eligible towns. The UK has a tax-information-exchange agreement with Italy — a condition for accessing the regime.
Mind the Article 19 filter, though. The 7% applies to foreign income taxable in Italy: a British public-service pension, taxed only in the UK, stays outside the 7%. A former state-school teacher or NHS employee must factor that in. The updated map of eligible towns is in our piece on the 7% regime municipalities; how the regime works over time is covered in our guide to retiring in Italy. It’s the regime at the heart of Silver Move, our pathway for foreign retirees.
Thinking about moving as a retiree? Silver Move walks foreign retirees through every step — choosing the right southern town, the visa, and opting into the 7% regime.
For remote workers and professionals: the impatriate regime
The impatriate regime is the route for those bringing qualified work to Italy. Governed by Legislative Decree 209/2023, it cuts the taxable base of employment income produced in Italy by 50% — so only half is taxed — for five tax years, within an eligible-income cap of €600,000 a year. The reduction rises to 60% (40% taxed) for anyone moving with a minor child or becoming a parent during the relief period.
Access requires some conditions: not having been Italian tax-resident in the previous three tax years, committing to reside in Italy for at least four years, holding high-qualification or specialisation credentials, and carrying out the work mainly within Italy.
That last point is crucial for remote workers. Someone living physically in Italy and working for a British employer or clients is still carrying out the work on Italian soil: they can therefore qualify for the impatriate regime, if the other conditions are met. It applies to many Digital Nomad Visa holders and to professionals relocating their practice. It’s the route supported by Nomad Landing.
For Italians returning from the UK: impatriate regime and the AIRE factor
For an Italian returning after years in the UK, the impatriate regime is the natural tool: it was built precisely to bring qualified workers home. The conditions are the same, with extra care on the foreign-residence requirement.
An Italian citizen counts as resident abroad in the relevant years if registered with AIRE (the registry of Italians resident abroad), or if they were resident in another state under a double taxation convention. Anyone who worked in the UK without registering with AIRE must therefore be able to prove UK tax residence for those years: a check to make early.
There’s also a specific rule for those returning to the same employer. If you carry out the work in Italy for the same entity — or a group company — you worked for abroad, the minimum period of residence outside Italy is not three years but six, rising to seven if before emigrating you were already employed in Italy by that same entity or group. For returnees it’s also the moment to weigh up Italian citizenship by descent for their UK-born children.
Coming back to Italy after years in the UK? With Nomad Landing we check the impatriate-regime requirements for returnees — AIRE registration, years of residence abroad, the same-employer rule — and set up the return.
For high-net-worth individuals: the flat tax for new residents
For those with significant wealth, Italy offers the new-resident regime under Article 24-bis of the TUIR, known as the flat tax. It lets you pay a fixed substitute tax on all foreign-source income, whatever the amount, in place of progressive income tax (IRPEF).
The amount has been revised several times. For anyone moving their residence to Italy from 1 January 2026 it’s €300,000 a year, under the 2026 Budget Law; it was €200,000 for moves up to 31 December 2025, and €100,000 originally. A safeguard clause protects those already in: anyone who moved by 31 December 2025 keeps the amount in force when they opted in. The option can be extended to family members at €50,000 each, and lasts up to fifteen years.
The regime is reserved for those who haven’t been Italian tax-resident for at least nine of the previous ten tax years, and also brings exemption from foreign-asset reporting (the RW form) and from wealth taxes on foreign assets. It’s the high-net-worth choice, supported by Impatria through Elite Residency and, for those entering via investment, Investor Entry.
Significant wealth, or entering Italy through investment? Elite Residency structures HNWI residence with the flat tax; Investor Entry supports those arriving on the investor visa.
Wills and inheritance: which law governs your estate in Italy?
A question few ask before moving can change who inherits: who your assets go to when you die. It’s no detail. Italy has forced heirship (the legittima) — a share reserved by law for spouse and children that can’t go to anyone else. The UK has none: a will-maker is free to dispose as they wish.
The law governing the succession of someone who dies resident in an EU state is set by EU Regulation 650/2012. The general rule, in Article 21, is that the law of the state where the deceased had their habitual residence at death applies. For a British citizen who has moved to Italy, absent an explicit choice, that means Italian law — and so forced heirship.
Article 22 of the same Regulation offers a way out. Anyone can choose, expressly in their will, the law of the state of their nationality, even a non-EU state. A British citizen resident in Italy can therefore elect UK law to govern the whole succession, restoring English-law testamentary freedom.
This choice — known as professio iuris — is decisive, but must be made correctly: in a will valid as to form, and coordinated with any earlier British wills. A British citizen who moves to Italy without redoing their will is, in practice, subject to Italian succession law. Regulation 650/2012 sets which law governs the division of the estate; the inheritance taxes, covered above, are a separate matter. Plan both — with different tools.
Retire in Italy: complete 2026 guide for foreigners
How does Italian healthcare work for people arriving from the UK?
Residents in Italy can access the National Health Service (SSN), which provides a GP, hospital care and treatment via the co-payment (ticket) system. Registration is compulsory and free for those working in Italy or holding a permit that entitles them. Those who don’t qualify — an ERV holder, for example — can register voluntarily by paying an annual contribution of €2,000 (€700 for students) under the 2024 Budget Law, or take out private health insurance.
British pensioners have a dedicated route: the S1 form. Anyone receiving the UK State Pension and moving to Italy can apply to the NHS Business Services Authority, up to 90 days before the move, for an S1 form entitling them to SSN registration with the costs met by the UK. It doesn’t apply if the pensioner also draws an Italian state pension, in which case Italy covers them. Once issued, register the S1 with your local health authority (ASL).
The difference with the British system isn’t only cost. The SSN is universal, but organisation varies region to region: where you choose to live affects service quality and waiting times.
Cost of living in Italy 2026: real numbers, city by city
What happens to your driving licence and your car?
A UK licence can be exchanged for an Italian one without sitting a new test. This is thanks to the bilateral UK–Italy agreement on mutual recognition of driving licences, signed on 23 December 2022, applicable from 30 March 2023 and valid until 30 March 2028.
The exchange is open to those who already held the licence before becoming Italian residents, and is allowed for licences expired less than five years. Apply when you’ve been resident in Italy for no more than six years, at the local Motorizzazione Civile (vehicle licensing office).
The car is a different story. A foreign-plated vehicle can’t be driven long-term if the keeper is Italian-resident: after the residence move, the British car must be re-registered with Italian plates within the time limits set by the Highway Code. Weigh up whether to bring the vehicle at all or buy one already registered in Italy — not least for the right-hand-drive difference.
What does it cost to live in Italy, and where do British citizens live?
Broadly, the cost of living in Italy is lower than the UK, especially on housing; some items, like part of the food shop, are closer. It depends heavily on place: Milan or Florence cost differently from a southern town, just as London isn’t the whole UK.
| Spending item | Trend in Italy vs the UK |
|---|---|
| Renting and buying a home | Generally lower, with wide gaps between big cities and small towns |
| Food shopping | Similar, with fresh local produce often cheaper |
| Restaurants and public transport | Generally lower |
| Healthcare | Markedly lower, thanks to the National Health Service |
For precise, up-to-date figures, see Eurostat and ISTAT price indices, alongside our guide to the cost of living in Italy. Planning a purchase? The practical steps are in our guide on how to buy a home in Italy from abroad and, for financing, our piece on mortgages for foreigners in Italy; finding the property itself is the core of our Property Finder service. For many Britons, especially retirees, the gap on housing and healthcare is what weighs most in the decision.
On geography, British citizens resident in Italy numbered 25,745 as at 1 January 2025, per ISTAT permanent-census data. The biggest concentrations are in Lombardy (about 18% of the total), then Tuscany and Lazio (around 14% each), followed by Piedmont and Emilia-Romagna. In some regions — Tuscany, Umbria, Abruzzo, Sardinia — British citizens weigh far more on the foreign population than the national average. In the South, the 7% regime makes the move more sustainable.
How to buy a home in Italy from abroad
Worked examples
Two concrete profiles, two different regimes: the same journey can lead to very different sums depending on who you are and which regime you qualify for.
A retired couple opting for the 7%
Take a British couple near retirement. She, 63, a former state-school teacher with a UK public-service pension of around €34,000 a year equivalent. He, 65, with a private occupational pension and an annuity of around €31,000 a year equivalent. They move to a town in Puglia of under 30,000 residents.
The decisive point is the nature of the two pensions. The public-service pension, under Article 19 of the convention, stays taxed in the UK: it doesn’t enter the Italian tax base and so gets no 7%. The husband’s private occupational pension, by contrast, is taxable in Italy as a resident’s income, and the 7% can apply to it, giving a substitute tax of about €2,170 a year.
Result: the couple accesses the 7% regime, but only on part of their income, and must factor in the UK tax on the public-service pension.
A digital freelancer on the impatriate regime
Take a 35-year-old British freelancer who moves from London to Milan to keep working remotely for her British clients, with self-employment income of around €80,000 a year equivalent. She has a degree and no minor children at the time of the move.
She meets the impatriate-regime conditions: not Italian tax-resident in the previous three years, committed to residing in Italy for at least four, holding the high-qualification requirement, and the work carried out physically in Italy. For five tax years only 50% of the income produced in Italy counts towards the IRPEF base: her €80,000 is taxed on a base of €40,000, saving several thousand euros a year versus the ordinary regime.
These are illustrative examples, not real cases: every situation should be checked with the relevant professionals, on both sides of the Channel.
Mistakes to avoid
A few mistakes recur often enough to be worth knowing in advance. They’re few, they cost a lot, and a little planning almost always avoids them.
- Not coordinating UK split-year with the Italian calendar year. Moving without working out how the two tax years interlock can produce dual tax residence for the same period, which the convention’s tax credit doesn’t always cancel.
- Missing the Class 2 National Insurance window. Existing Class 2 payers have until 6 April 2027 to switch to Class 3 under the easier three-year criterion; after that, the ten-year test bites.
- Assuming an NHS or teacher’s pension qualifies for the 7%. British public-service pensions stay taxed in the UK under Article 19 of the convention and don’t enter the Italian tax base.
- Not registering with AIRE during your UK years. For returning Italians wanting the impatriate regime, AIRE registration is the simplest proof of residence abroad in the relevant years.
- Moving without redoing your will. Absent an explicit choice of law, an Italian resident’s succession is governed by Italian law, with forced heirship. To keep English-law testamentary freedom, you must state it in writing.
- Leaving a UK-plated car beyond the limits. A foreign-plated vehicle kept by an Italian resident can’t be driven long-term: fines and impounding follow.
Conclusion
Brexit changed the procedure, not the possibility. A British citizen today moves to Italy as a non-EU national, and the British community here remains large and well-rooted.
The difference between a smooth move and one full of surprises isn’t on the Italian side, which is predictable, but in coordinating the two systems. Which pension stays UK-taxed, how long UK inheritance tax keeps following you after you leave, how to interlock the Italian and UK tax years, which law will govern your estate, which relief is genuinely within reach for your profile: these are the questions that decide whether it pays. Ask them before you go, not after.
This article is for information only and is not a substitute for advice from a solicitor, accountant or immigration adviser. International tax, succession and immigration situations should be assessed case by case.
Ministry of Foreign Affairs (MAECI); Italian Consulate General in London (relocation, visas, licences, consular fees).
Ministry of the Interior — Polizia di Stato, Immigration Portal (residence permit and cost tables).
Italian Revenue Agency (Agenzia delle Entrate) — impatriates (LD 209/2023), new residents (Art. 24-bis TUIR), foreign pensioners (Art. 24-ter TUIR); Circular 20/E of 4 November 2024 on tax residency.
Official Gazette — 2026 Budget Law (new-resident flat tax); law in force from 7 April 2026 raising the 7% regime to towns of 30,000; Law 329/1990 ratifying the UK–Italy convention.
UK–Italy income tax convention (signed at Pallanza, 21 October 1988, in force from 1990), Articles 18 and 19; UK–Italy estate tax convention of 15 February 1966.
GOV.UK and NHS Business Services Authority — P85, Statutory Residence Test and split year, voluntary National Insurance abroad from 6 April 2026, State Pension if you retire abroad, NRL1, Inheritance Tax for long-term UK residents, S1 form.
ISTAT — permanent population census: British citizens resident as at 1 January 2025; EU Regulation 650/2012 on cross-border successions.
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Faq
Not beyond 90 days. For tourism or visits a British citizen can stay up to 90 days in any 180 without a visa, and from the final quarter of 2026 with ETIAS authorisation. For longer stays a national type D visa is required and, after arrival, a residence permit.
Yes. Anyone moving abroad long-term tells HMRC, usually via form P85, unless they file a Self Assessment return for the year of departure. UK tax residence is decided by the Statutory Residence Test; split-year treatment may apply in the year of the move.
Yes. The UK tax year runs 6 April to 5 April; Italy's matches the calendar year, 1 January to 31 December. The UK offers split-year treatment for the year of the move; Italy doesn't. Coordinating the two dates avoids dual tax residence.
Generally no. British public-service pensions — NHS, civil service, armed forces, state-school teachers — follow Article 19 of the UK–Italy convention and stay taxed in the UK for a British citizen, even if resident in Italy. Private pensions and the State Pension, by contrast, are taxable in Italy.
Yes, but on the new terms. From 6 April 2026 you can no longer pay voluntary Class 2 (about £182 a year) for periods abroad: only Class 3 remains, around five times dearer (about £923 a year), with tighter eligibility for new applicants. Existing Class 2 payers can switch to Class 3 under an easier criterion by applying before 6 April 2027.
Yes. The UK State Pension keeps being uprated each year for residents of Italy: via the Withdrawal Agreement for those who moved by 2020, and via the UK–EU Social Security Protocol for those moving from 2021. You manage it through the International Pension Centre.
Rental income from a UK property stays taxable in the UK via the Non-Resident Landlord Scheme, with a 20% withholding unless you're authorised to receive the rent gross (form NRL1). The same income is also declared in Italy as a tax resident, with relief under the double taxation convention.
It depends. A retiree with foreign income can aim for the 7% regime in a small southern town. A qualified worker, including remote workers, and a returning Italian can access the impatriate regime. Those with significant wealth can consider the new-resident flat tax. Check the choice with a professional.
It can be, with one caveat. Absent an explicit choice of law, an Italian resident's succession defaults to Italian law, with forced heirship for spouse and children. Article 22 of EU Regulation 650/2012, though, lets a British citizen expressly choose UK law, restoring English-law testamentary freedom. Update the will after the move.
Yes, and it's exchangeable. Under the bilateral UK–Italy agreement of 23 December 2022, valid until 30 March 2028, a UK licence is exchanged for an Italian one without a new test. Apply when you've been resident in Italy for no more than six years.
