People retiring abroad have been warned that they face greater scrutiny from the taxman as the Revenue clamps down on non-resident status.

Keeping a house or a car in the UK, maintaining membership of a private club, or even regularly attending social events such as Royal Ascot, can now be used against your non-resident status.

HM Revenue & Customs guidelines now allow the taxman to scrutinise in more detail whether non-residents have made enough of a break from the UK. Previously, they needed only to show that they had not spent more than 90 days a year on average in Britain over four years.

“It has become very much more difficult to advise clients about what they need to do to maintain non-resident status,” said Mike Warburton of tax adviser Grant Thornton.

“In the past, it was easy for non-residents regularly to visit Britain. It is unclear now if these regular visits will be used against you, even if you spend less than 90 days here.”

The crackdown comes as wealth advisers warn of a mass exodus by individuals seeking to avoid next year’s 50% tax rate.

Here we offer a guide to quitting Britain — properly.

What are the tax benefits of being non-resident?

Once you have been non-resident for more than three years, you do not pay UK income tax on overseas income. If you are non-resident for more than five years, you do not pay any capital gains tax (CGT) on your UK or overseas gains.

If you retire abroad but earn income through, for example, rental property in Spain, you will no longer be liable for UK income tax after three years of being non-resident.

Many also avoid CGT by selling their businesses after being abroad for five years.

How do I qualify for non-resident status?

In most countries in continental Europe, an individual is not considered a resident unless 183 days are spent there each year. In the UK, it is 90 days on a rolling four-year average, although you can spend up to 183 days in any given year.

However, in April 2008, the method of counting days for the purposes of the 90-day rule changed to include any time spent in transit. All days of travel were previously ignored. To complicate matters further, HMRC no longer considers people complying only with the 90-day rule to be non-resident. Continuing connections with the country will now be taken into account.

Individuals must prove an intention to “leave the UK permanently or indefinitely”. Maurice Turnor Gardner, a law firm, suggests that one of the most effective ways of doing this is to sell your UK property and buy one of comparable standard abroad as your main residence.

What if I come back to visit my grandchildren?

Visiting offspring or grandchildren in the UK will count toward your 90-day limit. However, there are dispensations if you are visiting someone because of an emergency.

Jeremy Herridge of accountants UHY Hacker Young said: “If a member of your family is terminally ill, for example, you may be able to stay for more than the average 90 days over four years.” However, you would not be able to stay for more than 183 days in any given year without risking your status.

Where should I go?

Elisabeth Dobson at foreign exchange broker World First says New Zealand is one of the most popular destinations, with its income tax rate of 39% and no CGT.

Others include Monaco, where there is no income tax, and Switzerland, which levies tax at 8.6% to 33% depending on which of the country’s 26 cantons you decide to settle in.

Moving to Switzerland is also attractive for retirees who can settle in the country and pay tax based on the assumed rental value of the property they live in and then not have to declare any other worldwide income. Another location where an increase in interest has been noted is St Kitts and Nevis in the West Indies. Foreigners who buy a property for £215,000 or more automatically become Kittitian residents after three years and do not pay income tax.