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

Sarah-Lou

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

Sarah-Lou

nobody? :crying:

Monsoon

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

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.