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Posted Sun, 18 May 2025 22:59:23 GMT by yellowstork3724
Hello, I left the UK in 2021 and have been working as a digital nomad since, splitting my time between different countries in Asia/Middle East. From what I understand, I'm classified as a non-resident in the UK for tax purposes. Also, I do not have any UK income, and no taxes due in the UK. My question is: a) Do I need to inform HMRC that I have left the UK? If so, what is the best way to do this, since it was several years ago. b) It seems that one way to inform HMRC is via form SA109. Does it make sense to register for Self Assessment just so I can fill out this form? c) I hop around countries frequently, not staying anywhere long enough to be classed as a tax resident ("Tax Nomading"). In HMRC's view, is it perfectly fine/possible to not have a tax residency anywhere at all? Or am I expected to have tax-residency at least somewhere? Thanks,
Posted Mon, 19 May 2025 20:28:38 GMT by Clive Smaldon
Not HMRC, if you meet SRT 3 then thats fine. You should have completed a P.85 when you left the UK (or residence pages if you were completing SA at that time). There is no point in doing so now (though I guess you could, it might lead to a PAYE repayment depending on when in the tax year you left and if you had a job at that point, thought equally it might lead to a liability if your tax code was too high) and no point in registering for SA voluntarily (and you cant use HMRC system for SA109). You will be resident in whichever countries you fall liable to tax residence, if you dont meet any of their criteria then you wont...all countries have different residence rules. HMRC is not interested in where you are tax resident if you have no UK income and are not UK tax resident...until such time as you return in the future, in which case it makes sense that HMRC have accurate information about your departure.
Posted Tue, 20 May 2025 12:41:43 GMT by HMRC Admin 17 Response

Hi ,
 
To ensure that your tax records are up to date, you should let HMRC know you have left the UK. 

You can do this on a P85

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

If you have no UK sources of income, then tax returns would not be required. 

When you return to the UK, you should let HMRC know, by phoning 0300 200 3300,
again, to keep your records up to date.

Thank you .

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