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Hello, I left the UK over 10 years ago and have lived abroad in different countries since. I am currently a permanent resident in Germany and have been here for 7 years. When I left the UK I did not inform HMRC, actually I did not realise I needed to do that until I read about it this week. What should I do to rectify this situation, is there a penalty? I hope to return to the UK in the next few years to be closer to family. Thanks in advance for your help.