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Posted Mon, 24 Jul 2023 19:48:53 GMT by
UK citizen moved permanently abroad several years ago. Work and live full time abroad. Never worked in UK or receive any income from UK sources hence never needed to register with PAYE or self assessment. Dont own any UK property or businesses and only visit for less than 30 days in a year maybe once every few years. Havent been in UK at all for several years as well. . Didnt know if had to report that with P85 at this point or self assessment since my understanding is that unless i meet criteria for tax resident in UK then foreign income would not be taxed. Is this the case?
Posted Tue, 01 Aug 2023 14:19:55 GMT by HMRC Admin 32
Hi,

As you are not UK resident with no UK income there is no need to complete a Self Assessment Tax Return. A P85 will only be required if you left within the last 12 months as your records will have already been borught up to date for your last employment.

Thank you.

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