Self Assesment & Leaving UK

Hello, I was tax resident in UK for 2022/23, and completed my self assessment tax return (and paid) for that period already. In that return, I did state that I would be tax non resident for 2023/24, but this was not processed/accepted - and as such I still need to confirm with HMRC that I am now tax resident in Spain. HMRC website says that as I "usually complete a Self Assessment tax return" (and so Form P85 is not relevant to me) that I can "tell HMRC you’re leaving (the UK) through your Self Assessment tax return. Complete the ‘resident’ section (form SA109) and send it by post." However, form SA109 for 2023/24 is not available on the website. Please can I get advice on how I now notify HMRC formally that I have left the UK? Thanks

Hi,

Please refer to:

Tax on your UK income if you live abroad

Thank you.

Sorry but there is nothing on that page that is relevant to my question. I completed my SA for 22/23. On that return I confirmed that I have left the UK and am not tax resident for 23/24. However, this has not been recognised, and payments on account for 23/24 are still being applied as due for payment on my account. How do I fix this with HMRC? As I usually complete a Self Assessment tax return, form P85 is not relevant to me. Thanks

Hi,

There is an option on the tax return, for you to reduce your payments on account, as this is not done automatically. If contact our Self Assesment team they can resolve this issue for you and make your Self Assessment record dormant, if no longer required.

Self Assessment: general enquiries

Thank you.