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Return from living abroad

No longer ordinarily resident, now resident

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I had a self-employed client who decided to go and live abroad (not the EU).  The gentleman has now returned to this country to live and work (still on a a self-employed basis).  Should he inform HMRC that he is back?  Does he need to re-register as self-employed?  Grateful for any help

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Caroline
By accountantccole
03rd Sep 2019 12:26

You'll need to start the clock again for NI so yes you need to let HMRC know. He will use the same UTR as before.
How long has he been away and did anything significant happen while he was away (CGT for example)

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Replying to accountantccole:
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By Vallery Lee
06th Sep 2019 07:38

Thanks very much. Now I can start the ball rolling - there was no CGT whilst he was away.

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