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Posted Thu, 08 Jun 2023 10:45:45 GMT by
Hi, wondering if anyone can help. I left the UK in 2022 and qualify as a non resident under overseas automatic test 3 (I worked fewer than 31 days in the UK, was in the UK fewer than 91 days, and worked full time in Australia for 200 days, 50 of which were gardening leave, so I had no gap in employment). I was paid under UK PAYE for the period of my gardening leave in Australia and I had a redundancy payment and a deferred bonus after not being a UK resident any more and after starting full time employment in Australia. I believe my tax code should have been 'NT' after I left the UK but it wasnt changed. I believe i need to complete an SA100, SA109 and SA102 and send in by post. I am not sure which of the following is the case: 1) all the PAYE for the year should be refunded, 2) as per usual they will assess UK income va tax bands for the whole year and only refund overpayment as if I was still a UK resident or 3) some other option, like income paid while I was still in the UK is UK taxable but the payments made after I left might be refunded? Thanks
Posted Tue, 13 Jun 2023 07:38:46 GMT by HMRC Admin 19
Hi,

You may not need to complete a tax return. You can see more information here:

Tax if you leave the UK to live abroad

Thank you.

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