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Posted Sun, 28 Jul 2024 10:54:51 GMT by Hmrcdegree
Hi What is the tax situation for a person who moves abroad but keeps their UK PAYE job? I've read in other answers on this forum that you become subject to your new countries tax rules and any double tax agreements that have been setup but what if you don't become tax resident anywhere? Or the country doesn't have a DTA? The SRT first level is about time spent in the UK, so 16 days or less and your automatically overseas. What does that mean for a UK citizen working for a UK company but abroad? Thanks
Posted Thu, 01 Aug 2024 12:25:59 GMT by HMRC Admin 20 Response
Hi,
If you have left the UK, but still remain employed by a UK employer, you should declare this on P85.  
If there is a tax treaty between the UK and your country of residence's, from this we can instruct your employer to cease deducting income tax from your salary and for them to continue deducting class 1 NIC as normal.  
If you come back to the UK and undertake work with the company while in the UK, this proportion is taxable in the UK.  
You would pay tax on the employment income in your country of residence.
Thank you.

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