I have a client who although born in America has lived in UK for past 35 years. This year he sold his house and permanantly moved back to US. He receives US and UK pensions plus dividends from his UK company. He will keep UK company as his work is in UK - will travel back and forth. Dividend income normally puts him into higher rate tax so there is likely to be a UK liability if no allowance given for not living here any longer.
It is a long time since I did anything on non residency - am i correct that if he spends 6 months out of the country in the tax year he pays no UK tax? If so, how is this claimed as I don't see anywhere to tick on SA Return on the HMRC website.