Every UK-specific term that comes up when researching a move abroad — defined in plain English, with the country regulations they relate to.
S1 form
The S1 (formerly E121) is a UK-issued certificate that transfers your right to state-funded healthcare from the NHS to another EEA country's public health system at no cost to you.
Available to UK State Pension recipients (and their dependants) moving permanently to the EEA, Switzerland, Norway, Iceland, Liechtenstein or Gibraltar. Apply via the NHS Business Services Authority (NHSBSA) up to 90 days before moving. On arrival, register the S1 with the host country's healthcare authority — INSS in Spain, CPAM in France, ASL in Italy, EFKA in Greece, GeSY in Cyprus, SNS in Portugal. The UK reimburses the host country per capita.
The UK Global Health Insurance Card — covers necessary medical treatment in the EU during short visits of up to 90 days, NOT long-term residence.
Replaced the EHIC after Brexit. It is for tourists and short trips only. Once you're a permanent resident of another country, the GHIC stops applying for routine care in your new country — you switch to the S1 (in EEA) or local public/private cover (elsewhere).
When you live in a country that has no reciprocal agreement with the UK, the State Pension paid into your account is locked at the rate first received once you become a permanent resident — it does NOT rise each April with the UK triple-lock.
Affects retirees in Australia, Canada, New Zealand, South Africa, India, Pakistan, Bangladesh, Thailand, Mexico, Panama, Costa Rica, Turkey and most Commonwealth/Asian countries. The pension IS uprated in the EEA, Switzerland, Gibraltar, the USA, the Philippines, Israel, Mauritius, Barbados and a handful of other reciprocal-agreement states. Over 20 years, the lost uprating for a couple can exceed £77,000 in real terms.
Spain's standard retirement residency route — proof of passive income at 400% of the IPREM index (€28,800/year for 2026), private health insurance, and no right to work in Spain.
Issued by Spanish consulates in London, Manchester or Edinburgh under Real Decreto 557/2011 (Art. 47). Initial 1-year permit, renewed for 2 + 2 years, then 5-year permanent residency. Requires comprehensive private health insurance with no co-pays for year one (covered by S1 once registered).
Portugal's retirement visa. Requires passive income of ~€870/month (12× Portuguese minimum wage, 2026), accommodation evidence and a clean criminal record.
Issued by Portuguese consulates in the UK, then converted to a residence card at AIMA on arrival. Processing takes 8–14 months. Renewable after 2 years, with permanent residency after 5. Note: the NHR 10% pension tax regime closed to new D7 applicants on 31 December 2023; the successor IFICI explicitly excludes pensioners.
France's Long-Stay Visitor Visa — the standard retirement route. Requires passive income at SMIC level (€1,843/month for 2026), accommodation and health cover.
Issued by TLScontact on behalf of the French consulate. Must be validated online with OFII within 3 months of arrival or it is voided. Renewable as a Carte de Séjour Visiteur at the préfecture, leading to a Carte de Résident after 5 years.
Spain's biometric residence card for non-EU citizens — has replaced the old green NIE certificate for new UK retirees since July 2020.
Issued by the National Police within 30 days of arrival on the NLV. Carries your photo, residency category and a personal NIE number used for taxes, banking and property purchase.
Indicador Público de Renta de Efectos Múltiples — the Spanish public income index used to set the NLV income threshold (and many other benefits).
For 2026 IPREM is set at €600/month. The NLV requires 400% of IPREM (€2,400/month, €28,800/year) for the main applicant and 100% of IPREM (€600/month) per additional dependant.
Agência para a Integração, Migrações e Asilo — Portugal's immigration authority, which replaced SEF in June 2023.
Handles all residence-card issuance and renewals for the D7 and other Portuguese visas. The 2025 backlog law (Decreto-Lei 37-A/2024) auto-extended residence cards until October 2025 while AIMA caught up; current processing 8–14 months.
Office français de l'immigration et de l'intégration — the French agency that validates the VLS-TS visa after arrival.
You must complete the online OFII validation within 3 months of arriving in France or the visa is voided. The €200 timbre fiscal stamp duty is paid at the same time.
Salaire Minimum Interprofessionnel de Croissance — the French statutory minimum wage, used as the passive-income benchmark for the VLS-TS Visiteur.
For 2026 the gross SMIC is €1,843.12/month. French consulates expect at least this much in proven monthly passive income — and typically 1.5–2× as a buffer.
Unidad de Medida y Actualización — the Mexican inflation-linked index used to set residency income thresholds since July 2025.
For 2026 UMA is set at 117.31 MXN. Mexico's consulates now use UMA-based calculations: Temporary Residency requires roughly $4,400 USD/month proven income, Permanent Residency direct ~$86,000 USD/year. The switch from the older salario mínimo basis sharply raised the bar — older UK guides quoting £1,600/month are out of date.
NHR / IFICI
Portugal's Non-Habitual Resident tax regime closed to new applicants on 31 December 2023. The successor IFICI regime under Lei 82/2023 explicitly excludes pension income.
Pre-2024 NHR holders keep their 10% pension rate until their 10-year term ends. New residents (including UK retirees on D7) now pay standard Portuguese progressive income tax of 14.5–48% on pension income.
The Greek special tax regime for foreign pensioners under Law 4714/2020 — a flat 7% rate on ALL foreign-source income for 15 years.
Available to new tax residents who have not been Greek tax-resident in 5 of the prior 6 years. Application deadline is 31 March of the relevant tax year via the AADE myAADE portal. Covers pension, ISA, rental, dividend and any other foreign income — not just the pension.
Italy's 7% flat-tax regime for foreign pensioners moving to qualifying southern towns. Population cap raised from 20,000 to 30,000 by Law 34/2026, effective 7 April 2026.
Eligible regions: Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia, Sicily. Also covers earthquake reconstruction zones in Abruzzo, Lazio, Marche and Umbria. Election lasts 10 consecutive tax years.
FIP visa (Greece)
Financially Independent Person visa — Greece's Type-D long-stay route for retirees with passive income of at least €3,500/month (€42,000/year).
+20% for a spouse, +15% per child. Issued by the Greek consulate in London, Manchester or Edinburgh; converted to a 2-year residence permit at the Aliens Office in Greece. Leads to permanent residency after 5 years.
An HMRC-issued tax code that stops a UK private/workplace pension provider deducting UK income tax once you are resident abroad under a double-tax treaty.
Apply via the HMRC DT-Individual form (DT-Individual UK/treaty country) after becoming tax-resident in your new country. UK State Pension is always paid gross; the NT code applies to occupational and SIPP/drawdown providers who otherwise default to PAYE.
A bilateral agreement that decides which country has primary taxing rights over a given category of income — so the same pension isn't taxed twice.
The UK has 130+ DTTs in force. Most direct UK pension income to be taxed only in your country of residence once you are tax-resident there (typically 183+ days). UK government service pensions (civil service, armed forces, teachers, police) are usually an exception and remain UK-taxed.
UK Inheritance Tax follows domicile, not residence — and it can take 3+ tax years of clear evidence to shed UK domicile after you move.
Even if you are tax-resident abroad, UK IHT can apply to your worldwide estate until you have established a domicile of choice elsewhere. The 2025 Finance Bill replaced 'domicile' with a 'long-term resident' rule based on 10/20 tax-year tests — take professional advice if your estate is significant.
Non-EU citizens (including UK passport holders since Brexit) may stay in the Schengen Area for up to 90 days in any rolling 180-day period as visitors.
Once you hold a national long-stay residence visa (Portugal D7, Spain NLV, France VLS-TS, Italy Elective Residence, etc.) you are a resident, not a Schengen tourist, and the 90/180 limit no longer applies to time in your visa-issuing country. The new EU Entry/Exit System (EES), rolling out from October 2025, automates this calculation.
Common Travel Area (CTA)
The legal arrangement between the UK and Ireland that gives UK citizens an automatic right to live, work and retire in Ireland — no visa, no residence permit, no income test.
Predates and is independent of Brexit. Ireland is the only EU country a British retiree can move to without applying for any kind of long-stay visa or residence permit. Healthcare access is via the Irish Medical Card or Drugs Payment Scheme on the same terms as Irish citizens once ordinarily resident.
Pensionado visa
Latin-American residency route for retirees with a guaranteed lifetime pension — Panama and Costa Rica both accept $1,000/month (~£790).
The UK DWP letter must explicitly confirm the pension is for life and non-expiring; SIPP drawdowns generally do not qualify. Panama's Pensionado grants permanent residency from day one with statutory discounts of 15–50% on flights, restaurants, healthcare and utilities. Costa Rica's Pensionado starts as a 2-year temporary residency, mandatory enrolment in the Caja public health system at 7–11% of income.
Malta's flat 15% tax on pension income remitted to Malta, with a €7,500 minimum annual tax. Property test: €275,000 purchase (Malta) or €220,000 (Gozo), or rental from €9,600/year.
Pension must constitute at least 75% of total remitted income (the '75% test'). Residency test: ≥90 days/year averaged over 5 years, and no more than 183 days in any other country. UK State Pension is uprated annually under the UK-Malta bilateral Social Security Agreement.