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Posted Mon, 20 Mar 2023 10:34:09 GMT by Tim
I'm a UK citizen living in the UK and have recently been granted a residence permit in The Netherlands to live with my Dutch partner. I intend to continue working for my UK-based employer and will continue to travel back and forth regularly between my home in the UK and my partner's home in The Netherlands. In this case, do I still need to inform HMRC that I am moving abroad, even if I'm retaining my UK home and employment and will be considered a dual resident? My UK income will be my only source of income, so I understand I would be liable to pay UK tax based on the number of days spent in the UK? Thanks in advance!
Posted Thu, 23 Mar 2023 17:46:37 GMT by HMRC Admin 25
Hi Tim.

Based on the information you have provided, you would only have to notify HMRC of a change in circumstances (by completing form P85) if in a future tax year you are deemed a tax resident of The Netherlands .

Synthesised text of the Multilateral Instrument and the 2008 Nethe

Thank you. 

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