Taxation: Domicil
The question
To ask the Chancellor of the Exchequer, what estimate she has made of the number of (a) higher rate and (b) additional rate taxpayers that have left the United Kingdom in the period from 4 July 2024 to 31 May 2025.
Answered by James Murray
Taxpayers are not always required to inform HM Revenue and Customs when they leave the UK. Some taxpayers outside of Self Assessment might file a P85 form after leaving the UK, but only where they are seeking to claim a repayment of income tax.
Taxpayers in Self Assessment can indicate that they have become non-resident after leaving the UK, but tax returns for the 2024 to 2025 and the 2025 to 2026 tax years are not due to be received by HMRC until 31 January of 2026 and 2027 respectively.
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