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Posted Thu, 25 May 2023 14:44:34 GMT by
Hello, I have left the UK on the 22nd of March 2023 to relocate to Italy and have started a new job on the 15/04/23. My annual salary in the UK was of £57,000 (PAYE) and I have been claiming child benefit which has now ceased. I am aware that in normal circumstances I would be required to complete a self assessment for 22/23 to pay the high income child benefit tax. I would like to seek some guidance on this: 1) I am now resident in Italy for tax purposes and the tax year runs from January 23 to December 23. I am assuming there is a double taxation agreement meaning I would cease to be UK resident from the 31st of December meaning my UK income would be below the £50K threshold. Do I still need to complete a tax return or can I just fill out a P85? Thanks
Posted Fri, 26 May 2023 12:45:07 GMT by HMRC Admin 25
Hi Francesco Pica,

As you were still living and working in the UK until 22 March 2023, a tax return is still required.
If you are taxed in Italy from 1/1/23, then they should give relief for the UK income for Jan-Mar.
Thank you. 

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