Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Thu, 30 Mar 2023 13:34:16 GMT by
Dear HMRC team, I have been employed by various UK employers and lived in the UK for past decade + for the past years had to fill in tax returns each year. I am currently moving to the UAE – and simplistically not splitting tax years am moving from April 6th 2023 for a minimum of a year - say to April 5th 2024. I will be employed by non-UK employers and entities when abroad. I wanted to check if I needed/how to inform HMRC I had left. From the website - it seems I do not submit a P85 (as this seems for people who do not do tax returns) But rather do nothing and just wait to submit my “next tax return”. By my understanding the "next tax return" will be Due January 2024 .. (for Tax year April 2022 to April 2023 – so when a UK resident) – presume I file this per normal… though not covering the UAE move. But then I would not be letting HMRC know anything about my UAE move until the next tax year – as I have moved to the UAE April 2023 to April 2024 – this tax return would not be filed [January 2025}… so in about 1.75 years time - is that correct?? This is my understanding from read of all your website – but it is almost two years away before I disclose anything so just wanted to make 1000% sure this was the case(!) Also read somewhere if you have left the UK you need to do a paper not an online return - where deadline is October not January – so in the above case – I would have to submit a paper tax return – but again this would not be until October 2024? Seems I have to not disclose anything else etc. etc. just keep track of my number of days… and then let HMRC know when I move back to the UK? Hugely appreciated, thanks Christopher
Posted Thu, 06 Apr 2023 12:21:24 GMT by HMRC Admin 32
Hi,

If you wish to complete your 2022 to 2023 tax return online, you will need to purchase 3rd party commercial software, which can be found at

Self Assessment commercial software suppliers 

This will allow you to until 31 January 2024 to submit your return. If you use a paper tax return, this will be 31 October 2023.  

Please review the guidance below and determine whether a tax return will be required for 2023 to 2024.  

Check if you need to send a Self Assessment tax return

If you leave the UK from 5 April 2023, you can contact HMRC to advise of this change and also advise if you no longer meet the criteria for Self Assesment.  

You can telephone the Self Assessment team below.

Self Assessment: general enquiries

Thank you.
Posted Mon, 11 Dec 2023 11:08:02 GMT by
Hi there, I'm in a similar situation to Christopher and was wondering what the guidance is? I remained a 'UK resident for tax purposes' for 2022-23, although I moved to Australia from the UK in February 2023 and stopped receiving income from a UK employer at that point. However, at the time I did not think I would be gone for one full tax year, so did not notify HMRC of my departure prior to submitting my UK tax returns for 2022-23 (though I did declare foreign income from February 2023-April 2023 in these returns). This was according to the guidance on HMRC: https://www.gov.uk/tax-right-retire-abroad-return-to-uk It is now likely I will not return to the UK until August 2024 and will be classified as 'non-resident' for the tax year 2023-24. How should I go about notifying HMRC? I will not be receiving income from any UK employers from February 2023 until August 2024, nor earning any income in the UK via self-employment. Additionally, a 'Social Security Tax - UK' is being removed monthly from my income statements in Australia. I believe these are national insurance payments (https://www.gov.uk/national-insurance-if-you-go-abroad) but these payments are not showing up on my national insurance account. Please advise on how to ensure these payments are being registered. Many thanks, 
Posted Fri, 15 Dec 2023 13:09:11 GMT by HMRC Admin 20
Hi jpacker,
If you are in receipt of UK income from land and property while you are not resident in the UK, you will need to declare the income in a self assessment tax return.  
You will also need to review the guidance on residence at RDR3 and take the statutory residence tests.
The results of the tests, will determine if there is tax payable on foreign income or gains.  
Residence, domicile and the remittance basis: RDR1
Thank you.

You must be signed in to post in this forum.