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Where Taxpayers and Advisers Meet

Leaving UK - declaration and tax resident status

ViaJohnny
Posts: 2
Joined: Sun Apr 07, 2019 6:42 pm

Leaving UK - declaration and tax resident status

Postby ViaJohnny » Sun Apr 14, 2019 1:53 am

hello, I will leave the UK in few months (thanks to Brexit...) and won't be (normally) anymore tax resident in the UK after this for the rest of the tax year (so split year).

I understand that for people not completing usually a tax return, they have to fill a form P85.
In my case, I do fill a SATR usually, so I won't have to fill the P85 / to do an online declaration on the governement gataway. Is that correct?

So I should fill a SATR "as usual" once I have the information for the tax year.
However, for me it is not clear:
- when should I do this declaration : few weeks/months after leaving for the first part of 19/20 (where I will be UK Resident) once I have all informations or as usual when the full tax year 19/20 will be finished so before 31 october 2021 with the paper form.
- Where in the Tax Return do I indicate that I left the UK and that I am not anymore tax resident ? I don't see anything in my current SATR (short form) so I guess i need to add some pages ?
However I would like my Self Assessment record to stay open as I will still have some revenue to declare (and potentially tax to pay) in UK. How do I make sure this is happening ? But maybe it is a minor issue I guess even they close my file, they would reopen it if I send myself something in october 2022 ?
- for subsequent tax years, when it is asked about employment income/nb of employement etc., my understanding is that it is only about employment taxable in UK ?

The other part of my question is about the resident status. In my case, it breaks down to the 90 days test (some pro rata for the first split year) so I shouldn't spend more than 90 days in UK to be well non-UK resident.
However how can I prove this if it is asked? It would be quite easy to prove that I am at least XX days in UK (flights tickets, spending etc.) but how to prove I was less than YY days in the country ?


Many thanks

darthblingbling
Posts: 222
Joined: Wed Aug 02, 2017 9:09 pm

Re: Leaving UK - declaration and tax resident status

Postby darthblingbling » Sun Apr 14, 2019 9:38 am

You declare it on your return at the same time you do the return, i.e. after 5 April 2020 for the 19/20 tax year.

You need to complete the residency pages. I believe this is SA109.

Also be aware that this 90 day test you alude to is not an automatic test for UK residency purposes, although it does form part of the full time work overseas test.

Please read up on the statutory residence tests with particular attention to cases 1 to 3 to see how they may apply in your situation.

Also be aware that non residents cannot file online via their HMRC account and must either file on paper by the paper deadline (31 October following end of tax year) or use third party software to file online. Alternatively you could use a professional preparer.

If you are non resident then only UK sourced income is taxable in the UK (rent from UK situs property, UK bank interest, dividends from UK companies, employment income that arises while working in the UK, etc). If you are currently filing returns then I highly doubt HMRC would close your file once you leave the UK unless you implicitly state to them that you no longer need to file a return.


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