Leaving the UK in 2026: split year timeline → Bulgaria month by month

Most UK leavers do not leave on 6 April. Jobs, school terms, property completions, bonus dates and Bulgarian visa appointments rarely line up with the UK tax-year boundary. That is what split-year treatment is for: a statutory mechanism in the UK Statutory Residence Test that splits the year of departure into a UK-resident part and an overseas part, so worldwide income and gains arising after the split date escape UK tax. The catch is that you do not get to choose the date — the legal trigger is mechanical, and getting it wrong (or making a six-figure capital gain on the wrong side of the line) is the single most expensive mistake we see. This is a month-by-month operational timeline for a UK resident leaving in tax year 2026/27 (6 April 2026 to 5 April 2027) to arrive in Bulgaria on the 10% flat rate. It assumes a partner-led project plan and a target Bulgarian residence date in May.

The Three Leaver Cases at a Glance

For an HNWI couple where one partner runs a business and the other does not work, Cases 1 + 2 typically pair. For a retired couple, Case 3 applies to both. For a digital-nomad founder, Case 1 is usually the cleanest path (achieved by becoming the director of a Bulgarian EOOD and working 35+ hours/week from Sofia).

The underlying RDR3 rules and sufficient-ties matrix are in our UK SRT → Bulgaria guide.

Month-by-Month Timeline: 2026/27 Departure

This timeline assumes a planned departure in mid-May 2026 (mid tax year 2026/27) with a Bulgarian residence permit application in early June. The same skeleton works for departures in June, July, August or September.

Month -6 (October 2025): Strategic Diagnosis

• Project SRT outcomes for 2025/26, 2026/27, 2027/28 under different departure dates.
• Model UK vs Bulgaria tax bills on the projected next-three-year income mix.
• Decide on Case 1 (work-based) vs Case 3 (home-based) trigger.
• Identify large income events to either accelerate (before split) or defer (after split): bonus payments, share vesting, pension lump sums, property disposals.
• If holding pre-April 2025 unremitted foreign income/gains (ex-non-doms only), plan the TRF designation at 12% during 2025/26 or 2026/27.

Month -5 (November 2025): UK Property Decisions

• Decide whether to sell, let, or gift the UK home. For Case 3, the property must cease to be available to you — locked-empty does not work.
• If letting: instruct an agent on an arm's-length 12-month assured shorthold to a third party. The tenancy must start before the Case 3 trigger date.
• Instruct UK conveyancing if selling.
• Reserve a Bulgarian rental: short-term Airbnb for 2-4 weeks on arrival, then a 12-month furnished tenancy.

Month -4 (December 2025): Bulgarian Pre-Move Paperwork

• Apply for the Bulgarian Type D long-stay visa at the Bulgarian Embassy in London (waiting time: 6-10 weeks).
• Gather Apostilled supporting documents: birth certificate, marriage certificate, criminal record check, proof of financial means.
• Identify the Bulgarian residence basis: financial independence (most retirees), employment with a Bulgarian employer, EOOD founder, or representative office of a foreign company.
• Open a Bulgarian bank account remotely (some banks accept on UK passport + visa appointment letter; full account on arrival).

Month -3 (January 2026): Income Planning

• If realising large capital gains: confirm whether the disposal falls in 2025/26 (pre-departure year, full UK tax) or 2026/27 overseas part (Bulgarian 10% or 0%). The split-year trigger date is the cliff.
• If receiving an annual bonus or share vest: confirm the contractual payment date. UK PAYE liabilities follow the date the income is earned, not paid, but the practical timing matters.
• Inform the UK employer of the planned end date if applicable.
• If incorporating a Bulgarian EOOD: prepare share-capital paperwork. EOOD minimum capital: BGN 2 (effectively zero); SPV with foreign founders is straightforward.

Month -2 (February 2026): Bulgarian Incorporation

• Incorporate the Bulgarian EOOD with founder, director and registered address in Sofia / Plovdiv / Varna.
• Register the EOOD with the National Revenue Agency for VAT (if turnover > BGN 100,000 expected) and social security.
• Open the EOOD's bank account.
• Sign an employment / director's-fee contract between yourself and the EOOD with effective date = planned trigger date.

Month -1 (March 2026): UK Final Year Compliance

• Settle outstanding UK tax-relevant transactions: pension contributions, ISA top-ups for 2025/26 (last chance as UK resident).
• Use the £20,000 ISA allowance and £60,000 pension annual allowance if available.
• Realise rebased gains for ex-remittance-basis users (5 April 2017 rebasing) before exit.
• Final bonus payment timing locked.

Month 1 (April 2026): Closing the UK Side

• 5 April 2026: end of tax year 2025/26. All income to this date taxed under UK 2025/26 rules.
• 6 April 2026: tax year 2026/27 begins.
• Complete tenancy of UK home (Case 3) or finalise EOOD employment contract (Case 1).
• Pack and prepare for the physical move.

Month 2 (May 2026): The Trigger Date

• 15 May 2026: Physical move to Bulgaria. First day of overseas full-time work (Case 1) OR first day no UK home (Case 3). Year splits here.
• The 90-day pro-rated UK day cap (Case 1) for the remainder of 2026/27 is approximately 90 × (325/365) = ~80 days.
• The 15-day cap (Case 3) for the remainder of 2026/27 is 15 days absolute.
• File HMRC Form P85 within 7 days of departure (via your personal tax account).
• Register at Migration Directorate within 14 days of arrival.

Month 3 (June 2026): Bulgarian Residence Permit

• Issue of continuous residence permit (Type D residence card) by the Migration Directorate.
• Apply for Bulgarian personal identification number (LNCh) at the same time.
• Register with the National Revenue Agency. Update GP records, banking, utilities to Bulgarian address.
• Begin documenting physical presence (entry/exit stamps, utility bills, lease contract) for the eventual tax residency certificate.

Month 4-6 (July-September 2026): Building the Bulgarian Footprint

• If applicable: register children at Bulgarian school (international schools in Sofia + Plovdiv have September starts).
• Update insurance, broker statements, address-of-record on all foreign accounts.
• Maintain the SRT UK day count log. Day count cap for the rest of 2026/27 from this point: ~70 days (Case 1) or ~12 days remaining (Case 3).
• For ex-non-doms: process TRF designations at 12% before the 2026/27 deadline.

Month 7-8 (October-November 2026): Bulgarian Residency Threshold

• Around 14 November 2026: 184th day of physical Bulgarian presence (assuming arrival 15 May). Bulgarian tax residency triggers under PITA Article 4.
• Request Bulgarian tax residency certificate from the National Revenue Agency. Used to claim UK-Bulgaria DTT benefits (5% withholding on UK dividends, 0% on interest).

Month 9-11 (December 2026 - February 2027): Mid-Year Compliance

• Avoid the ‘Christmas visit’ trap: Case 3 leavers must keep UK day count to 15 cumulative. A 5-day London Christmas + Easter trip already burns most of the budget.
• Plan the first Bulgarian self-assessment (due 30 April 2027) covering the full 2026 calendar year of Bulgarian residence.

Month 12 (March 2027): UK Year-End

• 4 April 2027 (Sunday) / 5 April 2027: end of UK tax year 2026/27.
• Reconcile total UK day count for the year.
• Prepare UK self-assessment for 2026/27 with SA109 supplementary pages and the appropriate split-year case ticked.

Month 13-24 (April 2027 - March 2028): The Second Tax Year

• Full UK non-resident year. Either automatic overseas Test 1A (under 16 days) or Test 1C (full-time work overseas, under 91 UK days). Sufficient ties test is the fallback.
• The new IHT residence count: 2026/27 is year 1 of UK non-residence. The 10-year IHT tail (for long-term UK residents) is now running.
• File Bulgarian self-assessment by 30 April 2027 (for calendar year 2026).

The Five Most Expensive Timing Traps

1. The Christmas visit (Case 3)

Case 3 imposes a strict 15-day UK cap on the overseas part. A two-week Christmas visit, plus a weekend in March for a wedding, blows the cap. The entire year reverts to full UK residence — including any capital gains, dividends and overseas income that had been planned as overseas-part transactions.

2. The bonus paid after departure

A UK employer bonus “earned in the year ending 5 April 2026” but paid on 30 April 2026 still derives from UK employment. UK PAYE applies. The UK part of the split year picks it up if the right of receipt arose before the trigger date. Time the payment carefully.

3. Share vesting on the wrong side

RSU and option vests crystallise on the vesting date. If the vesting date is 1 June 2026 and your trigger date is 15 May, the vest falls in the overseas part — potentially escaping UK tax for non-UK duties. If the vesting date is 15 April, the vest falls in the UK part. Six weeks of difference can equal six figures of tax.

4. Selling the UK home before the trigger

Under Case 3, the trigger is the day you cease to have a UK home. If you sell the home on 1 May and then take a two-week holiday in Bulgaria before relocating fully on 20 May, you have ceased to have a UK home from 1 May — even though you have not yet established the new home. The 6-month rule (must be tax resident in another country, or only home in one foreign country, within 6 months) is mechanical.

5. The Bulgaria-not-yet-resident gap

Bulgarian tax residency under PITA Article 4 typically attaches after 183 days of physical presence. For a 15 May arrival, that is around 14 November. In the meantime — under the UK-Bulgaria DTT — if both countries claim residence, Article 4(2) of the treaty resolves with the permanent-home test, then centre of vital interests, then habitual abode, then nationality. Build a documentary trail from day one to support the Bulgarian side of the tie-breaker.

UK and Bulgarian Paperwork Summary

Next Steps

Leaving the UK for Bulgaria is structurally simple but operationally unforgiving. Three weeks of paperwork errors can cost six figures. Innovires has run UK exits for retirees, founders, traders and FIG-rejected ex-non-doms since the April 2025 reforms. We model the SRT outcome, prepare the split-year position, incorporate the EOOD where needed, secure the Bulgarian residence permit and tax residency certificate, and remain on retainer for the first three UK tax years post-departure.

Frequently Asked Questions