Non resident taxation

In this article, we would look at some of the common questions relating to non resident taxation :

1.       I have left the UK after getting a permanent job abroad? How do I tell the UK I am not   
          resident any more? 

You’re automatically non-resident if either:

• you spent less than 16 days in the UK (or 46 days if you haven’t been classed as UK resident for the 3 previous tax years)
• you work abroad full-time (averaging at least 35 hours a week) and spent less than 91 days in the UK, of which less than 31 days were spent working

The way to tell HMRC that you are not a resident is either fill in form P85 or through the ‘Residence pages’ in Self-assessment return. Form P85 is available at : 
https://www.gov.uk/government/publications/income-tax-leaving-the-uk-getting-your-tax-right-p85

2.       How do I get the forms to fill/claim non-resident tax (if the usual self assessment internet filing will not be allowed to continue)?

Currently, you can’t use HMRC’s online services to tell them about your income if you’re non-resident. Instead, you need to:

• send your tax return by post 
  
• use commercial software
  
• get help from a professional, eg an accountant who has commercial software to file for you
  

You need to complete the ‘residence’ section (form SA109 as above if you’re sending it by post) 

The paper form of self-assessment is available as below: 
https://www.gov.uk/government/publications/self-assessment-tax-return-sa100

The deadline for filing is earlier if you’re sending your return by post (31 October every year).