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Posted Thu, 16 Nov 2023 18:56:47 GMT by
Hello, I am a Romanian citizen and UK pre-settled status resident, registered with HMRC for my self-employment. I temporarily moved back to Romania to help my elderly parents and stayed in Romania for over 183 days (actually almost 300 days this year). I am self-employed in Romania as well and registered with Romanian taxation and I now make my money in Romania and pay my taxes in Romania. My questions are: 1. Do I need to close my self-employment in the UK? 2. Do I lose my UTR if I am paying my taxes in Romania? 2. Do I need to also pay UK taxes for my Romanian self-employment income if I already pay my taxes in Romania? Thank you very much!
Posted Tue, 21 Nov 2023 09:44:20 GMT by HMRC Admin 5

This depends on your actual tax residence status - please take a look at the guidance here
RDR3 Statutory Residence Test

Thank you
Posted Tue, 21 Nov 2023 11:51:07 GMT by
Thank you for the reply. I checked and I certainly do not need to pay taxes in the UK, but my question now is, if I have not been at all in the UK in the 2023-2024 tax year, do I need to fill in any forms at HMRC to tell I was not in the UK, or do I pay my taxes directly to the country where I have my tax residence status (which is Romania)? Thank you so much!
Posted Tue, 21 Nov 2023 14:52:51 GMT by HMRC Admin 10
You will need to let HMRC know that you have now left the UK in order for your self assessment record to be closed down.
You may still need to complete the 22/23 return if not already done so.
Posted Tue, 21 Nov 2023 15:42:12 GMT by
I have already submitted my tax return for 22/23. If I close my self-assessment record, can I reopen it if I come back to the UK at a later time? Thank you very much for your support!
Posted Wed, 22 Nov 2023 14:45:09 GMT by HMRC Admin 10
Yes you can.
Posted Sat, 25 Nov 2023 19:02:02 GMT by
Can you please tell me through what means can I let HMRC know I want my self-assessment record closed? Thank you very much!
Posted Tue, 28 Nov 2023 15:21:25 GMT by HMRC Admin 17

You can request the closure of your self assessment record by phoning or writing to HMRC. 

See :

Self Assessment: general enquiries  .

Thank you . 

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