How to inform HMRC of leaving UK to work abroad?

Self employed client moving to work in middle east, how to inform HMRC via tax return.

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Client moved overseas. He was self employed. Have looked at  HMRC website and noticed they advise to fill in P85 if you are employed but they advise to "Send a Self Assessment tax return instead if you usually complete one, for example if you’re self-employed". I am not sure on what part of the tax return to notify them that the client has left. I have looked at the Residence, Remittance pages but as he left a few weeks before the tax year finished he was a UK resident for the year and he didnt remit anything back before 5th April so there isnt anything i can put in those pages either to say he has left the UK.

Thank you for your advice.

 

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Caroline
By accountantccole
29th Nov 2019 13:05

Remittance probably isn't relevant? That is for UK resident, Non doms. You might be able to look at split year treatment if he is non-resident for the period after he left the UK. (Tick box 3 on RR1 and complete date in box 6)
For NI purposes, presumably his sole trade ended when he left (and he now has overseas employment/self employment) so call HMRC to notify to get the NI right

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Replying to accountantccole:
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By David Heaton
30th Nov 2019 13:22

Good point about the NI. Given that there is no social security system for foreigners in most of the Middle East, he should probably arrange to pay Class 2 while he's away. He's liable anyway if he remains ordinarily resident in the UK (eg, if he's only away for a few years) and is self-employed. He doesn't need UK profits chargeable to Class 4 (since the 2015 reform). He should get an annual bill and pay it by 31 January, the normal SA payment deadline.

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