How do I tell HMRC I am no longer a UK resident?

Asked by: Miles Toy  |  Last update: July 13, 2026
Score: 4.4/5 (17 votes)

To tell HMRC you are no longer a UK resident, submit Form P85 ("Leaving the UK") online or by post if you are employed and not in Self Assessment. If you complete annual tax returns, declare your non-residency via the SA109 (Residence) section of your Self Assessment return instead.

How do I tell HMRC I no longer live in the UK?

You can tell HMRC you're leaving through your Self Assessment tax return. Complete the 'residence' section (form SA109) and send it by post.

Does HMRC know when you leave the country?

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).

Am I still a UK tax resident if I live abroad?

You can live abroad and still be a UK resident for tax, for example if you visit the UK for more than 183 days in a tax year. Pay tax on your income and profits from selling assets (such as shares) in the normal way. You usually have to pay tax on your income from outside the UK as well.

How to contact HMRC if you live abroad?

What is HMRC's phone number?

  1. Telephone: Tax: 0300 200 3300, Self Assessment 0300 200 3310.
  2. Textphone: Tax 0300 200 3319, Self Assessment 0300 200 3319.
  3. Outside UK: +44 135 535 9022.

HOW TO AVOID UK TAX WHEN MOVING ABROAD (Legally) 🇬🇧 Tax residency and HMRC tests explained

25 related questions found

What number do I call HMRC to leave the UK?

You can also phone HMRC on 0800 788 887 – if you're outside the UK call +44 (0)203 0800 871.

How to lose UK tax residency?

Overseas tests

You're usually non-resident if either: you spent fewer than 16 days in the UK (or 46 days if you have not been a UK resident for the 3 previous tax years) you worked abroad full-time (averaging at least 35 hours a week), and spent fewer than 91 days in the UK, of which no more than 30 were spent working.

Can I lose my UK residency if I live abroad?

Your UK citizenship will not be affected if you move or retire abroad. If you want to live in an EU country, check the country's living in guide for information about your rights. You may need a visa.

What is the 5 year rule for tax in the UK?

If you return to the UK within 5 years

You may have to pay tax on certain income or gains made while you were non-resident. This doesn't include wages or other employment income.

How long can an UK citizen live outside the UK?

If you get British citizenship, you can leave the UK for as long as you want without losing your right to return.

Does HMRC chase you out of country?

Are you the one who is planning to move abroad and wondering 'Can HMRC chase me abroad' once you are moved? Far and wide, it has been observed as a common fear amongst people. Well, the answer is yes, HMRC can approach you wherever you are liable to pay the tax bills.

What is the 5 year rule in the UK?

Family visas

If you're in the UK on a family visa, you need to live in the UK for 5 years to apply for indefinite leave to remain. We don't expect this to change to 10 years after the rules change. You can check the rules for applying for indefinite leave to remain.

Who do I inform if I leave the UK?

When you leave the UK you must tell HM Revenue and Customs who will arrange for you to get any tax refund you are owed and will calculate any tax you still owe on a pro-rata basis. If you want to leave money in a savings account in the UK you may be able to claim tax exemption on the interest.

Can I WhatsApp HMRC?

WhatsApp messages

If you have subscribed to the UK government channel on WhatsApp you will receive updates that might include occasional tax-related reminders. These will be single message alerts and you will not be able to reply. HMRC will not communicate with you for any other reason using WhatsApp.

When should I submit a P85 form?

When should you fill out a P85? You should complete the form if: you're leaving the UK to live abroad, either permanently or indefinitely. you're going to work abroad full-time for at least one full tax year.

What is an exit tax in the UK?

As speculation intensifies ahead of the Autumn Budget on 26 November, one proposal attracting significant attention is the potential introduction of a UK “exit tax” – a charge on individuals who leave the country while holding unrealised gains on business assets.

Do I need to tell HMRC when I move back to the UK?

Upon returning to the UK, it's essential to update your tax status with HMRC to reflect any changes in your tax obligations, especially if you have income from foreign sources.

What is the exit charge in the UK?

The exit charge (known also as the 'proportionate charge') is an inheritance tax (IHT) charge levied on trustees of certain trusts.

What is the difference between UK resident and UK tax resident?

Your tax residency is the country where you pay tax – usually where you live or work. Your UK resident status affects how your income and capital gains, both UK and foreign, are taxed.

What happens if you stay outside the UK longer than 6 months?

If you've been out of the UK for more than 6 months. You might not be able to get settled status if you spent more than 6 months outside the UK within any 12-month period. There are some exceptions to this.

Can British citizens lose their citizenship if they don't live in the UK under new immigration laws?

British citizens can stay outside of the UK for as long as they wish without worrying about it affecting their citizenship status. This is because British citizens are under no obligation to live in, or even visit, the UK in order to retain their citizenship and their UK passport.

How long can you live outside the UK without losing benefits?

Going abroad temporarily

Tell the office that pays your benefit if you plan to go abroad for more than 4 weeks. You can claim the following benefits if you're going abroad for up to 13 weeks (or 26 weeks if it's for medical treatment): Attendance Allowance. Disability Living Allowance ( DLA ) for adults.

How do I cease being a tax resident?

The Declaration form must be completed and be submitted with the relevant supporting documentation through eFiling or SOQS upon the taxpayer informing SARS that s/he ceased to be a tax resident on the RAV01. If you are not registered yet on eFiling, you may continue to use the contactus@sars.gov.za email address.

What happens if I'm not a tax resident?

Tax treatment of nonresident alien

If you are a nonresident alien engaged in a trade or business in the United States, you must pay U.S. tax on the amount of your effectively connected income, after allowable deductions, at the same rates that apply to U.S. citizens and residents.

How to avoid the 60% tax trap in the UK?

To avoid the UK's 60% tax trap (an effective 60% rate on income between £100k-£125k), the key is to reduce your adjusted net income back below £100,000 by making tax-efficient contributions, primarily via pension contributions, which reclaim your full £12,570 Personal Allowance, and also through salary sacrifice for benefits like childcare or cycle-to-work, and Gift Aid donations to charity.