Notifying HMRC when leaving the UK

Introduction

Generally, you do not need to tell HMRC if you are leaving the UK for a short period, such as for a holiday or brief business trip.

However, if you are leaving the UK to live overseas, at the very least you should advise HMRC of your new residential address (and correspondence address, if different). You can do this via your personal tax account.

You may also need to (or want to) file a UK self assessment tax return for your year of departure, or otherwise you may choose to file a form P85. See the relevant headings below for more information.

For information about your National Insurance position when leaving the UK, see NIC in cross-border situations.

Self assessment

Broadly, you are likely to need to file UK self assessment tax returns for the period you are living overseas in either of the two situations:

1. You expect to become non-resident in the UK and you expect to owe UK tax on UK-sourced income while non-resident – such as income from UK property.
2. You expect to remain resident in the UK and expect to owe UK tax on foreign income (or on capital gains) while living overseas.

Working out your residence status and whether you owe UK tax may not be straightforward. See our guidance linked above for more information. If you need further assistance, see our Getting help pages.

If you file a self assessment tax return for your year of departure, then this return would usually include all of the following:

• your overseas residential address
• the basis on which split year treatment applies, and when it applies from (if you are eligible)
• any claims under a double tax agreement you wish to make for the period you are living overseas in the tax year
• any UK-sourced income received in the tax year
• if you are remaining resident in the UK, any foreign income and gains arising in the tax year, as well as any claims to double tax relief as appropriate

Remember that you will also need to file a self assessment tax return for a year if HMRC ask for one (unless they withdraw the notice to file). If HMRC have not asked for a return, then you may have a legal obligation to notify them that you owe UK tax for a year. See our page Who has to complete a tax return.

If you are already filing tax returns in the UK prior to your departure, but you no longer meet HMRC’s self assessment criteria after leaving the UK, see Tax returns: leaving self assessment.

Form P85

If you are not required to file a self assessment tax return (and do not file one), and you think you might be due a refund for your tax year of departure, you should consider filing form P85.

See our page UK tax refunds for people leaving the UK or living overseas for more information.

More information

GOV.UK provides more information on tax matters to consider when leaving the UK.