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Posted Sat, 13 Apr 2024 16:18:48 GMT by Mister Smith
Hello, I've recently moved abroad permanently (not a British citizen), and am now trying to figure out how to tell HMRC. Due to foreign interest I completed a self-assessment before, and will have to do the same for 2023/2024. My employment in the UK ended at the end of March, and I only took on a new employment abroad after April 5th, after I had left the country (so none of my UK employment occurred when I was resident abroad, and none of my new job overlaps with the 2023/2024 British tax year). First, do I even have to do anything special here? On the one hand the HMRC page states that I should inform them, but on the other I have left my British job, left the country, the tax year ended a few days later, and I simply have no more income at all that involves Britain in any way from that point onward, including benefits of any kind. For all intents and purposes I left Britain at the end of the 2023/2024 tax year, plus minus a day or two during which I didn't earn any income, and I'm nonexistent for the 2024/2025 one. (I suspect I still need to inform HMRC, just want to make sure). Second, if I need to inform HMRC, this seems to happen via form SA109, but there's two issues: First, SA109 is way overkill, I simply don't have any issues with multiple domiciles, there's no double taxation, etc (full and sole British tax liability in 2023/2024, none afterwards). So is this really the correct form? Second, the section on the web is a bit ambigous. It says "You can tell HMRC you’re leaving through your Self Assessment tax return. Complete the ‘resident’ section (form SA109) and send it by post. You cannot use HMRC’s online services to tell them you’re leaving the UK." The form itself says it cannot be used as an electronic attachment to the online self-assessment. So does this mean that I can complete my self-assessment online as usual and send form SA109 by post, or do I need to send the entire self-assessment by post? Thank you very much for any enlightenment!
Posted Mon, 22 Apr 2024 14:32:08 GMT by HMRC Admin 19

If you do not need to complete a Self Assessment tax return, all you would need to do is submit a P85 here:

Get your Income Tax right if you're leaving the UK (P85)

If you do have to complete a 2023 to 2024 Self Assessment tax return, then you complete it as normal. There is no need for SA109, as it is not relevant to 2023 to 2024. Instead, please provide information in the free hand box, detailing the date you left the UK and any forwarding address.  

If you will have no UK income in the coming tax years, while not resident in the UK, then tax returns are no longer required. You can contact our Self Assesment team to confirm you have left the UK and tax returns are no longer required.

Self Assessment: general enquiries

Thank you.

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