Temporarily living out of the UK -- What about Self Employment Income

Hello, I will be living out of the UK for three years, during this time I will not have a home address in the UK, will not be in the UK, and hence I am unlikely to be a tax resident. I am currently a sole trader with income from writing books. I am professionally published. However, as HMRC well knows, writing book is a very lumpy business with income from books coming every few years, and losses in the other years. HMRC even has a special provision for writers (HS234 Averaging for creators of literary or artistic works) to account for the lumpy and sporadic income. I have income coming from my UK-based publisher every few years. Hence I will be getting UK-sourced income. If I am reading the guidance correctly, if I am NOT a UK tax resident, I understand that I have to cease my sole trader business when I leave the UK? Is that correct? Does that mean that any income from my UK-based publisher will NOT be taxed by HMRC? And does that also mean I have to reregister as a sole trader in three years time, when I return? I feel that HMRC will take a negative view as I am only been registering losses just based on when and where I am tax resident. I am expected to get my book income in two years' time when I am abroad and losses from thereafter. Many thanks.

Hi TopTurnTables,
Please refer to guidance here:
Tax on your UK income if you live abroad
Thank you. 

 

Hello, that link is not helpful as it doesn't help self-employed/ sole trader individuals. The work is not carried out in the UK (as I am living abroad), but the income comes from a UK publisher. I am deemed domicile in the UK, but NOT a tax resident. Please can you clarify whether I need to cease my sole trader business in the UK.

Hi TopTurnTables,
As your self employment would be as a writer, the royalties received are an additional income and as such you can cease the self employment source.
Thank you.