You will need to demonstrate that there is a degree of permanence to your move. It is normally recommended that you will need to be outside of the UK for at least three years. You are entitled to visit the UK, although your visits need to be less than:

• 183 days in any one tax year, and,
• 91 days on average, taken over the period of your absence or four tax years, whichever is the shorter.

This is an aspect that HM Revenue and Customs is paying particular attention to and therefore specialist advice is required. The UK government announced in 2002 a review of the Residence and Domicile rules. Although there has been little in the way of formal proposals, many are concerned that serious changes would follow and the 2006 Budget noted that the review was still in progress.

When you retire, most people are getting older so health and health care becomes more important. If the country you are retiring to does not provide free state healthcare, you will require medical insurance. You may also consider private medical insurance, as you may potentially not fall under their benefits rules for travel abroad even while you're a resident in the local country.