Leaving the UK

There are many reasons why you could be leaving the UK. These might include:

• You have been temporarily working in the UK and are returning home abroad
• You are a UK resident planning to leave the UK
• You are a UK resident taking a holiday or working holiday abroad
• You are leaving the UK to work on board a ship

Each of these examples has different tax consequences. This is because there are very complex rules about ‘residence’ for tax purposes. Residence rules for tax are about deciding how you should be taxed if you live in, or are connected with, more than one country.

We will look at each of the topics above, but you will probably need to take advice in all but the most straightforward of cases. A good source of advice is the HMRC residency section, which can be contacted by phone or email – see HMRC Non Residents’ Enquiry Line. You can also look at the ‘leaving the UK’ sections on the HMRC website at http://www.hmrc.gov.uk/nonresidents/tmaleaving-the-uk.shtml , and http://www.hmrc.gov.uk/incometax/tax-leave-uk.htm