Living abroad – Leaving the UK
The main concern most people have when leaving the UK is the tax situation before leaving the UK, you should submit a form P85 (“Leaving the United Kingdom”) or P85(S) (“Leaving the United Kingdom at the end of my assignment”) to the tax office handling your employers payroll. Your employer should issue you with form P45 showing details of your pay and tax to date of departure. This should be submitted with form P85 or P85(S).
If you are a ordinarily resident in the UK before you leave, you will cease to be UK resident from the day after you leave the UK and deemed a non resident if you are abroad for at least a complete UK tax year (6th April to 5th April), whilst abroad you work in full time employment and if your return visits to the UK total less than 183 days in any tax year and average less than 91 days per tax year (the average is taken over the period of absence up to a maximum of four years. Once you are deemed a non resident you will only be liable to UK tax in respect of investment income arising in the UK.
Posted January 8, 2010 by John under Living Abroad