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Posted Tue, 22 Oct 2024 09:38:32 GMT by MarkST
I'm EU citizen with settled status and working and leaving in UK for over 16 years. I'm moving back to Europe in July 2025 - permanently without plans to move back to UK. Once moved I will be closing all bank accounts, and will not be having any UK address. My employer service oil & gas company (UK based company without any entity in EU) is supportive for me to keep working for them fully remotely. I was asked to prepare the proposed way of employment going forward which raised below questions: Can I remain on full time employment even without UK permanent address and bank account as currently I'm on? - if understand right there is no need for me to pay NI and tax in UK if I'm resident outside UK not planning to come back to UK.
Posted Tue, 29 Oct 2024 10:46:10 GMT by HMRC Admin 21 Response
Hi,
Yes, you can continue to work for your UK employer when you move overseas, but you should submit form P85 to advise HMRC of the situation when you depart.  
You are likely to be deemed non-resident in the UK (and therefore not liable to pay UK tax) in any tax year in which you spend more than 183 days overseas.
Under those circumstances, HMRC will consider whether the issue of code NT is appropriate.      
Here is guidance: Employees working abroad.
Thank you.

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