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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:

1. •

   the GOV.UK website

2. •

   the EU provisions, Social security agreements and Moving to and from non-agreement countries guidance notes

3. •

   Tolley’s National Insurance Contributions 2024/25 Chapter