RDRM10135 - Residence: Leaving the United Kingdom: Liability for the year of departure
Personal Allowances
Liability to UK tax
Overseas income
UK Dividends
Claims to relief/exemption
Property income distributions paid by UK-REITs and PAIFs
Capital Gains
Repayment
If the individual is not resident and not ordinarily resident from the day after the day of departure
Personal Allowances
- full personal allowances are due
Liability to UK tax
- income chargeable to UK tax for the whole of the tax year of departure, including State benefits and untaxed interest is liable, unless you have exempted this income following a Double Taxation Agreement (DTA) claim. [PAYE81000 onwards and PAYE81750] [Refer to EIM42860 and EIM40003]
Overseas income
- overseas income for the period to the day of departure is liable [refer to SAIM1130].
UK Dividends
- Refer to the instructions in SAIM1170 if the individual has received UK dividends
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Capital Gains
- refer to the instructions CG2if there are disposals of assets after the day of departure
Example
Taking a simple scenario, say the individual is resident and ordinarily resident to 5 November 2009, and not resident and not ordinarily resident thereafter. (R/OR to 5 November 2009, NR/NOR thereafter)
In resident period
Liable on both UK (see EIM40003) and overseas sources.
In non-resident period
Liable on UK sources, except:
- Government ‘FOTRA’ securities
- income relieved under a Double Taxation Agreement (DTA)
Not liable on overseas sources.
Repayment
- make any repayment due after following the above guidance, remembering to recover arrears of tax for earlier years, if any
- where an individual leaves the UK after 5 April 1998 and the only source of UK income liable to UK tax is taxed investment income and/or property income received after deduction of tax:
- deal with any cessation repayment claimed
- send any repayment claim relating to a period after the date of departure from the UK to the appropriate office [Refer to PAYE81005].