Client moved abroad - not sure what needs to be done with HMRC

Sarah-Lou
Sarah-Lou Registered Posts: 141 ? ? ?
Client moved abroad during the tax year 11/12. Originally as a holiday but now made home there, got visa to stay and a job etc. Not intending to ever come back and severed all ties with UK apart from 3 rental property.

Apart from registering as a NRL are there any other obligations? I could see the R85 form if no tax is due to be paid in the UK.

Any advice gratefully received :001_smile:

Thank you

Sarah-Lou

Comments

  • Sarah-Lou
    Sarah-Lou Registered Posts: 141 ? ? ?
    nobody? :crying:
  • Monsoon
    Monsoon FMAAT, AAT Licensed Accountant Posts: 4,071 ? ? ?
    I think you've covered it. There's a form you have to complete when you leave:

    http://www.hmrc.gov.uk/cnr/p85.pdf

    Register as a NRL. That's about it.
  • deanshepherd
    deanshepherd Registered Posts: 1,809
    To add a minor point..

    You mention they 'severed all ties' but still retain 3 properties here and, presumably, UK bank accounts collecting the rent?

    If severing of ties were to become of relevance (e.g. in a claim to change domicile) then HMRC would argue they have severed very little.
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