Reporting requirements on leaving the UK

Produced by a Tolley Personal Tax expert

Personal Tax

Guidance

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STOP PRESS: The remittance basis is to be abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. The remittance basis rules still apply to unremitted income and gains arising before that date but remitted later. The legislation is included in Finance Bill 2025. For more details, see the Abolition of the remittance basis from 2025/26 guidance note.

Introduction

This guidance note summarises the obligations of the individual to tell HMRC about his departure and any relevant tax liabilities. It covers the reporting requirements where the departure occurred on or after 6 April 2013.

Also see the Residence ― issues on leaving the UK (2013/14 onwards) and Temporary non-residence guidance notes. Planning is discussed in the Pre-departure planning guidance note.

This guidance note does not consider planning for national insurance contributions. For the national insurance position, see:

•
the GOV.UK website
•
the EU provisions, Social security agreements and Moving to and from non-agreement countries guidance notes
•
Tolley’s National Insurance Contributions 2024/25 Chapter

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