John Smith

I'm a British citizen. I have some money (not a large amount) that I earned while living and working in the EU for a few years. This money is currently in an EU bank account. I moved back to the UK permanently in 2021. I am planning to transfer this money to a UK account and close the EU account. Before leaving the UK in 2017, and after returning in 2021, I was resident in the UK. During my time abroad, I paid income tax in the countries in which I was living and working. I did not work in the UK during this time, and my permanent home was in the EU. I believe that as I have already paid income tax on this income in the relevant countries, and as I was living abroad, I will not be liable to pay income tax in the UK on this income. However, I realise that I may need to inform HMRC that I am transferring the money so they can check that it has already been taxed properly in the relevant country. Do I need to provide further details to HMRC about this? If so, how should I do this?