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Posted Sun, 05 Dec 2021 13:47:12 GMT by Kenneth MacInnes
I was self-employed for the tax year 2020-21 after having been employed (PAYE) in the UK 2017-19. I have submitted my self-assessment tax return for the year 2020-21, so no problems there. In October 2020, I moved to Germany for the winter and am still here because of various circumstances that unexpectedly cropped up (Covid preventing travel back in spring, then medical problems which need resolving right here). All this time, I kept on being self-employed... but now I am de facto resident in Germany, as I have not stepped foot in the UK at all in this current tax year (2021-22). I have no address in the UK and have kept HMRC informed online of where I am. My question is: because this was unplanned and I have no real idea of what the future holds, at what point do I tell HMRC about not being a tax resident anymore and should I write or telephone? Should I do it now or wait until the tax year runs out (there are four months remaining, but unlikely I will be back in the UK). I *presume* I will be staying on in Germany, but I do not know for sure (this is also outside my control; have applied to stay under the Brexit arrangement just to legalise my situation, but nothing is guaranteed -- and applications are not currently being processed because of Covid...). I am basically looking for advice about how to best keep HMRC informed over self-assessment and also how to take care of things like future NI contributions. Thanks in advance for any guidance.
Posted Mon, 06 Dec 2021 14:22:42 GMT by HMRC Admin 10

It would be best to contact HMRC just now with the date you left the UK so that the return can be closed for the year in which you were non resident.

You can then let us know again once you return to the UK.

The Self Assessment team can be contacted here:

Tax if you leave the UK to live abroad



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