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bigduckontax, Accountant
Category: Tax
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I have retired and left the UK on 19 February 2013 to live

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I have retired and left the UK on 19 February 2013 to live pretty much full time in Thailand where I have a rented home. I notified HMRC of the details in August by letter and a completed P85 form but they have only responded by telling me my 2013-14 tax code was correct. I am taxed on my government pension, my State Pension and my SIPP Drawdown income. I have no other UK taxable funds but I had some overseas income during 2013-14 that I believe I do not have to declare if I am not UK resident. I have just completed the HMRC on-line SRT Tax Residence Indicator and the result states that I was ‘non-resident’ in the UK for the 2013-14 tax year. When and how does HMRC confirm my non-resident status for the 2013-14 tax year and what supporting evidence will they require? I have not yet been asked to submit a tax self-assessment form so how do they decide? Is there a different form I need to complete and send to them?
Hello, I'm Keith and happy to help you with your question.

Your government pensions are taxable in the UK wherever you are in the world. You have completed a P85 so HMRC know you have left the UK permanently. Providing you do not spend more than 90 days in the UK each tax year then you will be considered non resident from 13/14 tax year et seq until you submit another P85 telling them you have returned. Your overseas income you no longer declare on your self assessment return, if HMRC require you to make one. HMRC will ask you to self assess if they so desire. Remember, if you have UK income which you have not declared it is your responsibility so to do; you cannot just say you were not sent a form. If HMRC have not messed up your tax code you will almost certainly be tax neutral at the end of the year anyway like the majority of the UK population, swathes of whom never have to self assess.

Be careful though. Outside of Bangkok post addressed in English may not get through. How do I know? I have a Thai wife and spend some time in the Kingdom each year!

I do hope I have put your mind at rest.
bigduckontax and other Tax Specialists are ready to help you
Thank you for your excellent support.
Customer: replied 4 years ago.

Hi Keith


I'm not sure what more information you need but maybe I should more clearly explain that I do not meet the automatic UK or overseas residence tests so must apply the sufficient UK ties test. I meet only 2 of those ties - the accommodation tie because I still maintain my UK house and stay there when I visit and the 90-day tie because I spent more than 90 days in the UK in each of the two tax years preceding 2013-14. This means that I so long as I did not spend more than 90 days in the UK during 2013-14 (I spent just 22 days) then I am classed as non-resident. The Tax Residence Indicator comes up with the same answer BUT what I am not clear about is how does HMRC satisfy themselves that they agree I am non-resident if they do not apply the TRI themselves or ask for supporting evidence of the time I spent out of the UK and the time spent in my home in Thailand. I find it hard to believe they just take on trust what is effectively a self-assessment of tax residency then presumably clobber you later if you have got it wrong. That's why I asked about sending them the details to get them to confirm I am correct about being non-resident under the terms of the SRT. Do I just have to wait to see if they contact me for supporting evidence? Barry


I would emulate Brer Fox 'For he lay low and say nuffin!' Just keep the evidence until they ask, if ever or claim that you are still resident.

Customer: replied 4 years ago.

Thank you, Keith. I will follow your advice and be foxy. I have been keeping all the evidence so can produce it quickly should fox hunting with HMRC hounds come my way.



Delighted to be of assistance.