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Posted Tue, 14 Jun 2022 19:32:43 GMT by Christopher Chalk
Hello everyone, I have a little conundrum. I moved to Portugal in December 2020 and became a Portuguese tax resident in February 2021. I co-own a UK Limited Company with my business partner who is UK based and spend no more than 3-4 weeks in the UK per year. The UK company pays UK corporation tax, my business partner pays UK tax, and I have just completed my first year Portuguese tax return. I have completed the non statutory residence test - I am not a UK tax resident. Last year I completed the P85 form to declare myself a non resident. Our UK accountant who has been filing our 2021 Companies House tax return told me today that I had been issued a request to complete a 2021/22 self assessment and that I should call HMRC to have this revoked. Upon checking my account, there is a prompt to complete the assessment, yet my partner does not have this. As I am not a UK tax resident, have not lived in the UK for 2 years and have just completed my first Portuguese tax return, does anyone know why I am being asked to complete this after completing the P85 last year? I called HMRC who confirmed the details of my overseas address change as well as the change of my tax domicile, but yet I am still being asked to do this. HMRC told me that I would have to do it, and then take the completed form to the Portuguese tax authorities to have it stamped and sent back to them so that I would not be taxed twice under the double taxation agreement. This is all well and good, but why am I being asked to complete a self assessment after de-registering through the P85 last year? I fear that I could be in a situation where I may have to pay twice and then have to apply for a lengthy refund, even though I have not lived in the UK for almost 2 years. Is there something that I have missed? Can anyone offer some advice? Thanks in advance Christopher
Posted Wed, 15 Jun 2022 14:09:44 GMT by HMRC Admin 17

If you do not meet Self Assessment criteria as being a non resident please contact your own tax office to discuss the cancellation of
the Self Assessment form :

Self Assessment: general enquiries   .

Thank you.
Posted Wed, 15 Jun 2022 14:57:17 GMT by Christopher Chalk
Thanks for the reply, I actually managed to call this morning and spoke to a lovely fella who spent time explaining the situation. He has now cancelled the self assessment that was issued for this tax year. I can breathe a sigh of relief now! Thanks again

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