Hi My client is a former resident of the UK. He is currently and Australian Resident for tax purposes and is concerned with his tax obligations in UK. He only has Dividends and Interest income. The Interest though is less than £1. His dividends for 2020 £3.12 and for 2021 £16.28. That's his only income but for a capital loss on the sale of a listed share. My questions are as follows: 1. From what I understand with the Australian UK tax treaty - he probably owes £1.94 in taxes. What forms would HMRC like to have him complete? 2. How can we advise HMRC of his Australian Address? Note because he is a member of the Australian Legal fraternity, he does not want any outstanding issues and wishes to rectify things as soon as possible. Regards Steven Marsten FCPA Appleby Accountants Red Hill Qld 4059