Tax if you leave the UK to live abroad

You must tell HM Revenue and Customs (HMRC) if any of the following apply, you바카라 사이트檙e:

  • leaving the UK to live abroad permanently
  • going to work abroad full-time (including for a UK-based employer) for at least one full tax year
  • a foreign national leaving the UK

The tax year runs from 6 April to 5 April the next year.

You do not need to tell HMRC if you바카라 사이트檙e leaving the UK for holidays or business trips.

Telling HMRC you바카라 사이트檙e moving means that they can:聽

  • work out if you바카라 사이트檙e due a tax refund
  • advise if you need to pay tax in more than one country
  • make sure you pay the right amount of tax on the pension you receive, if you retire abroad

How to tell HMRC

How to tell HMRC depends on whether you fill in a tax return or not. It also depends on your employment status.

If you do not usually complete a Self Assessment tax return

You need to fill in form P85.

Include Parts 2 and 3 of your P45 form, if you have one. Get these from your employer (or Jobcentre Plus if you바카라 사이트檝e been claiming Jobseeker바카라 사이트檚 Allowance). If you do not have a P45 because you바카라 사이트檙e continuing working for a UK company abroad, you should still fill in form P85.

If you usually complete a Self Assessment tax return

You can tell HMRC you바카라 사이트檙e leaving through your Self Assessment tax return. Complete the 바카라 사이트榬esidence바카라 사이트� section (form SA109) and send it by post. You cannot use HMRC바카라 사이트檚 online services to tell them you바카라 사이트檙e leaving the UK.

You can also complete your Self Assessment tax return with:

You바카라 사이트檒l be charged a penalty if you do not meet the deadline - it바카라 사이트檚 31 October if you send your return by post.

Fill in form P85 if you바카라 사이트檙e going to be working full-time for a UK-based employer for at least one full tax year. You바카라 사이트檒l still also need to fill in a Self Assessment tax return and form SA109.

What happens next

You need to let other people know if you바카라 사이트檙e moving or retiring abroad, for example your local council, so you stop paying Council Tax.

If you바카라 사이트檙e owed a refund

HMRC will work out if you바카라 사이트檙e owed a refund for the tax year you바카라 사이트檙e leaving the UK.

If you are due a refund, HMRC can either pay it to you or someone else on your behalf - they are known as your 바카라 사이트榥ominee바카라 사이트�.

HMRC will only send a cheque within the UK - either directly to your address or to your nominee at their address. Most cheques can only be paid into a UK bank account held in your name or your nominee바카라 사이트檚.

Tax if you바카라 사이트檙e non-resident

If you바카라 사이트檙e non-resident, you do not pay UK tax on income or gains you get outside the UK. You may be non-resident the day after you leave the UK - this depends on your situation and how 바카라 사이트�split year treatment바카라 사이트� applies to you.

You may need to pay UK tax if you바카라 사이트檙e non-resident and have UK income. For example, you could be taxed if you have income from renting out a property in the UK.

The UK has 바카라 사이트榙ouble taxation agreements바카라 사이트� with many countries to make sure you do not pay tax twice.

What happens if you cannot pay your tax bill聽

听颁辞苍迟补肠迟 HMRC as soon as possible if you:

  • have missed a tax deadline
  • know you will not be able to pay a tax bill on time

HMRC will always try to contact you if you miss a tax payment.

If you do not contact HMRC and do not pay, HMRC will ask the tax authority in the country you바카라 사이트檙e living in to collect the tax from you on their behalf.

National Insurance

You might be able to pay National Insurance while you바카라 사이트檙e abroad if you바카라 사이트檙e planning to:

  • come back to the UK
  • claim the State Pension later

You cannot claim back any National Insurance you바카라 사이트檝e paid in the UK if you leave the UK permanently. However, anything you바카라 사이트檝e paid might count towards benefits in the country you바카라 사이트檙e moving to - if it바카라 사이트檚 one of the countries that have a social security agreement with the UK.

You might be able to claim UK benefits like Jobseeker바카라 사이트檚 Allowance while you바카라 사이트檙e living in the EU, Iceland, Liechtenstein, Norway or Switzerland. Whether you can depends on the agreement between the UK and the country you바카라 사이트檙e moving to.

If your circumstances change

Contact HMRC if your circumstances change when you바카라 사이트檙e abroad - you move house or your marital status changes, for example. You바카라 사이트檒l need your National Insurance number.

You also need to tell HMRC if you come back to live in the UK.

Visiting the UK

You can visit the UK without becoming resident again - depending on why you visit and how long you visit for.

If you work full-time abroad, you can usually visit the UK for up to 90 days - as long as you work no more than 30 of these days.

You might become a UK resident again if you start new activities in the UK after you바카라 사이트檝e left, for example you get involved in a business or buy a new property.

Check your residence status if you바카라 사이트檙e not sure how your activities in the UK affect your status. If you바카라 사이트檙e non-resident you only pay tax on your UK income.

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