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Posted Thu, 23 May 2024 04:52:49 GMT by james123456789
I’m confused about how to tell HMRC that I’ve left the UK to live abroad permanently. I am no longer a UK resident and I’m self employed. I left in Jan 2021, but have paid UK taxes via self assessment every year since as I was unsure if the move would be permanent and there was no way for me to pay tax abroad at that stage, and I was advised to ensure I’m paying tax somewhere so I kept paying UK tax. I’m now based abroad permanently and set up to pay tax here. I’ve already filed a P85 form. On the Gov.uk website, it looks like I also need to complete a self assessment with the SA109 section by post. I haven’t filed a self assessment for this year, I started to fill it out but I didn’t see the SA109 or any sections about living abroad, and at the stage of near completion it looked like I would be charged UK taxes just the same as previous years so I abandoned it. Do I need to submit anything else to let HMRC know I’ve left the UK permanently? Or is the P85 sufficient? Do I need to post an SA109 across the world or can this be done online at all? Thank you
Posted Tue, 28 May 2024 11:17:35 GMT by HMRC Admin 21
Hi james123456789y,
If you have left the UK and do not need to complete a tax return, please complete the online form P85 at Get your Income Tax right if you're leaving the UK (P85).  
If you need to complete a tax return in the tax year you left the UK, you would need to include the supplementary page SA109.
Thank you.
 

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