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Posted Tue, 08 Aug 2023 16:17:08 GMT by jedd Wong
Hi, I am a BNO VISA holder. I entered the UK with BNO on 2023-June-1, but recently I had to leave the UK to deal with some family matters, so I left the UK on 2023-Aug-1. I didn't know that I didn’t need to show my BNO to leave the UK but through the airline’s ticket record. Since I used my HKSAR passport to book the ticket instead of my BNO, how can I declare my BNO departure record? Due to a family matter, I do not have a definite return date to the UK. I know that I need to pay tax if I stay in the UK for 183 days or more, but if I don't have a departure record and I am no longer in the UK, will it be considered that I am still in the UK and I will have some tax problems? Or what information do I need to declare and where? Thank you for you helping me.
Posted Fri, 11 Aug 2023 15:34:46 GMT by HMRC Admin 25 Response
Hi jedd Wong,
From a HMRC tax perspective, it does not matter which passport was used to leave the UK.  
You would need to review the residence: 
Guidance note for residence, domicile and the remittance basis: RDR1 Updated 25 April 2023
And undertake the tests at RDR3, to determine your residence status.
RDR3 Statutory Residence Test.  
You may find that you will need to complete a Self Assessment Tax return
If you need to register for Self Assessment, you can do this here: 
Register for Self Assessment
Thank you. 
 

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