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Posted Wed, 29 Nov 2023 17:03:40 GMT by
I posted this in the agent forums .. which I now suspect wasn't the right place .. so I am posting it here too... I had a potential client approach me last week. All seemed straight forward at first. UK company, he is the sole employee and director. Requires self assessment and Corp Tax. He then added as an afterthought that he had been living in Johannesburg since December 2020. Am I right in thinking this is going to require a more complex tax return as he has been out of the country for more than two years. All his earnings are UK based and paid in the UK. He claims he is in essence just visiting South Africa whilst still earning in the UK. Am I looking for a problem here that doesnt actually exist? I started to do some research and got a bit bamboozled to be honest. Kind regards Maelona
Posted Wed, 06 Dec 2023 09:56:57 GMT by HMRC Admin 25
Hi Maelona Parry,
Thank you for your query. 
You can find HMRC guidance about company residence here:
INTM120000 - Company residence: contents
For the personal tax please refer to:
Tax on your UK income if you live abroad
Thank you. 


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