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Posted Thu, 21 Sep 2023 01:53:49 GMT by Newuser
Hello, I’m a Bulgarian and UK national. I’d been living and working in the UK for a UK based company until 28th August 2022. On 29th August 2022 I went back to Bulgaria and have been working remotely for the same UK based employer. I would like to understand what kind of penalties I might be facing if the company I’ve been working for and I don’t inform HMRC about change of a tax-payer status? Do I understand correctly that I’ll loose my UK tax-payer residency status on 3rd October 2023? If so, do I need to enter the UK and continue working from the UK before/on 3rd October 2023? Thank you.
Posted Fri, 22 Sep 2023 10:09:12 GMT by Newuser
Hello! Can I get a response please? Thanks
Posted Tue, 26 Sep 2023 13:51:30 GMT by HMRC Admin 17

Although penalties would not necessarily apply,  you should inform HMRC of the change in your residential status either by completing form P85 or, if you are within Self Assessment, via the Self Assessment tax return for the year of departure (which would be regarded as a 'split year', with the UK part of the year ending on 28 August 2022).  

See Links:

Residence, Domicile and Remittance Basis Manual   and  ;                                                                  

Residence, remittance basis etc notes  .

Thank you.

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