When do I become a UK non resident

[juice777]

Dose anyone know when I become a UK non resident?

I left the UK in October 2014 but I don't know when I become a non resident

I still do a tax return for the UK as I have some rental income

I was told if I spend one full tax year outside I become a non resident is this true?

Is there a way I can check someone I can

phone in the UK?

Thanks for any help

[oncearugge]

Read the content of the link

https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt

[lostinisaan]

When life ends/

[juice777]

When life ends/

Are you sure about that I hope so but I am not sure if that is the case

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[juice777]

Read the content of the link

https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt

Thanks for that but it looks very complicated lol

It's a 105 pages

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[SantiSuk]

It is d_mn complicated! It's beyond the realms of simple internet forum advice because relaible advice would need full details of your finances, personal status, travel history etc and you aint gonna be prepared to post that in public!

If you can't put in the reading (and re-reading) you'll need to pay for advice unfortunately.

You will still be paying tax/doing tax returns in respect of any UK source income (unless you have a simple situation, like pension-only); achieving non-resident status does not remove the need to pay all taxation. Indeed my first question would be why do you need to attain non-resident for tax purposes status anyway? If you had CGT liabilities in the UK or substantial investment income arising in the UK, or substantial earnings here in Thailand I could understand the need, but for the average expat who retires here with insubstantial income-earning assets and a pension there is no benefit - indeed there are disadvantages in areas of health access and banking.

[Retired Chartered Accountant]

[Eff1n2ret]

It is d_mn complicated! It's beyond the realms of simple internet forum advice because relaible advice would need full details of your finances, personal status, travel history etc and you aint gonna be prepared to post that in public!

If you can't put in the reading (and re-reading) you'll need to pay for advice unfortunately.

You will still be paying tax/doing tax returns in respect of any UK source income (unless you have a simple situation, like pension-only); achieving non-resident status does not remove the need to pay all taxation. Indeed my first question would be why do you need to attain non-resident for tax purposes status anyway? If you had CGT liabilities in the UK or substantial investment income arising in the UK, or substantial earnings here in Thailand I could understand the need, but for the average expat who retires here with insubstantial income-earning assets and a pension there is no benefit - indeed there are disadvantages in areas of health access and banking.

[Retired Chartered Accountant]

You have it in a nutshell, but I only partially agree with your final phrase. Certainly, if you're settling abroad it is advisable to sort out your banking arrangements before you go. My bank was happy to maintain my account when I informed them of my move, and I've also been able to retain a UK credit card, but there appear to be others who have not been so lucky. However, your right to NHS access becomes limited unless you are able somehow to maintain a UK address or otherwise conceal from them that you don't live there any more, and they don't take into consideration any continued obligation to pay UK income tax.

[juice777]

It is d_mn complicated! It's beyond the realms of simple internet forum advice because relaible advice would need full details of your finances, personal status, travel history etc and you aint gonna be prepared to post that in public!

If you can't put in the reading (and re-reading) you'll need to pay for advice unfortunately.

You will still be paying tax/doing tax returns in respect of any UK source income (unless you have a simple situation, like pension-only); achieving non-resident status does not remove the need to pay all taxation. Indeed my first question would be why do you need to attain non-resident for tax purposes status anyway? If you had CGT liabilities in the UK or substantial investment income arising in the UK, or substantial earnings here in Thailand I could understand the need, but for the average expat who retires here with insubstantial income-earning assets and a pension there is no benefit - indeed there are disadvantages in areas of health access and banking.

[Retired Chartered Accountant]

Actually I don't want to become a non resident

I just want to know when I become one because my next question was about if I am entitled to the NHS still?

I still sort of a have a UK address all my post goes to my sisters house

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[juice777]

It is d_mn complicated! It's beyond the realms of simple internet forum advice because relaible advice would need full details of your finances, personal status, travel history etc and you aint gonna be prepared to post that in public!

If you can't put in the reading (and re-reading) you'll need to pay for advice unfortunately.

You will still be paying tax/doing tax returns in respect of any UK source income (unless you have a simple situation, like pension-only); achieving non-resident status does not remove the need to pay all taxation. Indeed my first question would be why do you need to attain non-resident for tax purposes status anyway? If you had CGT liabilities in the UK or substantial investment income arising in the UK, or substantial earnings here in Thailand I could understand the need, but for the average expat who retires here with insubstantial income-earning assets and a pension there is no benefit - indeed there are disadvantages in areas of health access and banking.

[Retired Chartered Accountant]

You have it in a nutshell, but I only partially agree with your final phrase. Certainly, if you're settling abroad it is advisable to sort out your banking arrangements before you go. My bank was happy to maintain my account when I informed them of my move, and I've also been able to retain a UK credit card, but there appear to be others who have not been so lucky. However, your right to NHS access becomes limited unless you are able somehow to maintain a UK address or otherwise conceal from them that you don't live there any more, and they don't take into consideration any continued obligation to pay UK income tax.

Actually it was about the NHS why I was asking do you know when I might loose my right to it?

I have UK bank accounts and credit cards and moragtes all registered at my sisters address,

And far as I know am still registered with my doctor

So will all that help

I am just trying to work out the pros and cons of returning home for a while and this is one of them

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[JB300]

It's different for the different services...

- For NHS it's normally 3 months... http://www.housingcare.org/downloads/kbase/2040.pdf...

"Chapter 9: returning to the UK – health servicesPeople who do not live permanently in the UK are not automatically entitled to free NHS hospital treatment, even if they have a British Passport or have lived in the UK and paid National Insurance and taxes in the past.If you have lived abroad for more than three months (or six months for pensioners living in another EEA member state), you may lose your entitlement to free NHS treatment until you can show evidence that you intend to resettle in the UK"

- For CGT it's 5 complete Tax Years (I.e. if you left the UK in Oct 2014, you'll have completed 1 year on 5th April 2016 & will still be liable for CGT on assets you owned before Oct 2014 until 5th April 2020... NB your property is different, from April 2015 you're liable for CGT on it when you come to sell even if you've been abroad for more than 5 years... CGT is a lot more complicated than this & there's things like tapering relief to take into consideration but hopefully this answers the "How Long" question.

- Non-Residential Landlord status can be applied for the following Tax Year after leaving the UK, this simply states that the Agent can pay you your rent without holding back the Tax element.

Other things to consider... Technically ("Legally") you cannot...

- Drive on your UK license abroad after 6-24 months (depending on the country), you should either convert it to a local license or get an International Driving Permit

- Drive on your UK license in the UK (you should use the license you've converted to or the IDP).

- Renew your UK Driving License (have to have a UK address that you're resident at, which you're not so you either can't or need to make a false declaration)

- Add any funds to an ISA

- Participate in any government share offerings (Lloyds, Royal Mail etc...).

I expect comments about how the above is rubbish & how people have kept an address in the UK or used their sisters address, I'm just sharing what the rules/law says, if you want to ignore/circumnavigate them... "Up to you"

Edited November 23, 2015 by JB300

[juice777]

It's different for the different services...

- For NHS it's normally 3 months... http://www.housingcare.org/downloads/kbase/2040.pdf...

"Chapter 9: returning to the UK – health servicesPeople who do not live permanently in the UK are not automatically entitled to free NHS hospital treatment, even if they have a British Passport or have lived in the UK and paid National Insurance and taxes in the past.If you have lived abroad for more than three months (or six months for pensioners living in another EEA member state), you may lose your entitlement to free NHS treatment until you can show evidence that you intend to resettle in the UK"

- For CGT it's 5 complete Tax Years (I.e. if you left the UK in Oct 2014, you'll have completed 1 year on 5th April 2016 & will still be liable for CGT on assets you owned before Oct 2014 until 5th April 2020... NB your property is different, from April 2015 you're liable for CGT on it when you come to sell even if you've been abroad for more than 5 years... CGT is a lot more complicated than this & there's things like tapering relief to take into consideration but hopefully this answers the "How Long" question.

- Non-Residential Landlord status can be applied for the following Tax Year after leaving the UK, this simply states that the Agent can pay you your rent without holding back the Tax element.

Other things to consider... Technically ("Legally") you cannot...

- Drive on your UK license abroad after 6-24 months (depending on the country), you should either convert it to a local license or get an International Driving Permit

- Drive on your UK license in the UK (you should use the license you've converted to or the IDP).

- Renew your UK Driving License (have to have a UK address that you're resident at, which you're not so you either can't or need to make a false declaration)

- Add any funds to an ISA

- Participate in any government share offerings (Lloyds, Royal Mail etc...).

I expect comments about how the above is rubbish & how people have kept an address in the UK or used their sisters address, I'm just sharing what the rules/law says, if you want to ignore/circumnavigate them... "Up to you"

Wow thanks for all your help a lot to consider

I have been outside the UK before for up 2 nine months, and gone back no problem

So I hope it will be OK I herd they are changing the rules so was wondering

I just wonder now if the NHS would even know

And I was working before and will be working in the future so I am sure it will be OK

Thanks a lot

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[nontabury]

Dose anyone know when I become a UK non resident?

I left the UK in October 2014 but I don't know when I become a non resident

I still do a tax return for the UK as I have some rental income

I was told if I spend one full tax year outside I become a non resident is this true?

Is there a way I can check someone I can

phone in the UK?

Thanks for any help

To put it simple, don't notify the UK authorities that you no longer reside in the UK, otherwise you will soon find out that you are a second class citizen.

[juice777]

Dose anyone know when I become a UK non resident?

I left the UK in October 2014 but I don't know when I become a non resident

I still do a tax return for the UK as I have some rental income

I was told if I spend one full tax year outside I become a non resident is this true?

Is there a way I can check someone I can

phone in the UK?

Thanks for any help

To put it simple, don't notify the UK authorities that you no longer reside in the UK, otherwise you will soon find out that you are a second class citizen.

Haha

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[OJAS]

Actually it was about the NHS why I was asking do you know when I might loose my right to it?

- For NHS it's normally 3 months... http://www.housingcare.org/downloads/kbase/2040.pdf...

"Chapter 9: returning to the UK – health servicesPeople who do not live permanently in the UK are not automatically entitled to free NHS hospital treatment, even if they have a British Passport or have lived in the UK and paid National Insurance and taxes in the past.If you have lived abroad for more than three months (or six months for pensioners living in another EEA member state), you may lose your entitlement to free NHS treatment until you can show evidence that you intend to resettle in the UK"

There was a thread about our (non-)entitlement to free NHS care running on the Home Country forum a few months ago:-

http://www.thaivisa.com/forum/topic/813369-uk-expats-liable-for-cost-of-nhs-treatment/

Edited November 23, 2015 by OJAS

[jacky54]

Tell them nothing and never use the Embassy for anything if possible

[SantiSuk]

I was surprised to read in this document that "The changes which come into effect from April [2015] will affect visitors and former UK residents differently, depending on where they now live. Treatment in A&E departments and at GP surgeries will remain free for all."

https://www.gov.uk/government/news/new-rules-to-improve-overseas-visitors-contributions-to-nhs-care

I was not surprised by the A&E bit, but am I really entitled to still consult a GP for free? I have paid a GPs practice for a private consutation at least twice (a ten minute session costing around GBP 65 in Cambridge) in the last couple of years.

[SantiSuk]

You have it in a nutshell, but I only partially agree with your final phrase. Certainly, if you're settling abroad it is advisable to sort out your banking arrangements before you go. My bank was happy to maintain my account when I informed them of my move, and I've also been able to retain a UK credit card, but there appear to be others who have not been so lucky. However, your right to NHS access becomes limited unless you are able somehow to maintain a UK address or otherwise conceal from them that you don't live there any more, and they don't take into consideration any continued obligation to pay UK income tax.

Yes - I similarly keep extant bank accounts and credit cards, but I'm not able to open new deposit accounts or contribute to ISA accounts or National Savings products (unless I wanted to tell porkies in answer to the request to confirm UK residential status). There are banking disadvantages in declaring you have left the UK and being accepted as non-resident for tax purposes, but I did not mean to imply that you must surrender all previous banking connections

[Jip99]

You have it in a nutshell, but I only partially agree with your final phrase. Certainly, if you're settling abroad it is advisable to sort out your banking arrangements before you go. My bank was happy to maintain my account when I informed them of my move, and I've also been able to retain a UK credit card, but there appear to be others who have not been so lucky. However, your right to NHS access becomes limited unless you are able somehow to maintain a UK address or otherwise conceal from them that you don't live there any more, and they don't take into consideration any continued obligation to pay UK income tax.

Yes - I similarly keep extant bank accounts and credit cards, but I'm not able to open new deposit accounts or contribute to ISA accounts or National Savings products (unless I wanted to tell porkies in answer to the request to confirm UK residential status). There are banking disadvantages in declaring you have left the UK and being accepted as non-resident for tax purposes, but I did not mean to imply that you must surrender all previous banking connections

You can buy Premium Savings Bonds.

[SantiSuk]

In response to the OP's secondary question "when do I (automatically) become non-resident", I believe that the answer is that you never become automatically non-resident for tax purposes. You have to claim it (by filing the relevant additional statement to a tax return). On the issue of CGT raised by a poster implying that you do automatically become non-resident after 5 years of absence, well it depends on the 'quality' of your absence and disconnectedness from the UK, so I maintain that it is dangerous to assume it is automatic. You would still need to show that you had qualified in all those 5 years away that you were non-resident in each of the 5. For instance, if you had maintained a property and used it for holidays in the UK in between tenants in one of the years and in an adjoining or coterminous tax year to that you had come to the UK for over 180 days in a tax year it is possible that you would have been non-resident in one or more of the 5 years in which you thought you had "left the UK" (those pesky complicated rules again!) and your 5 year qualification period would start to run over again. Close family connections in the UK (wives/kids) might also impact on your quality of disconnectedness.

As others have commented NHS rules are a different issue, so best not to muddle them up with legal or tax definitions of residence.

[if anyone reading this thread wants non-residence for tax purposes status it's advisable to claim it on a relatively timely basis - say within a couple of years of qualifying for it. I claimed non-residence four years after I actually qualified (mostly because I asumed that in the earlier of those years I would not have qualified - I subsequently took tax advice and was encouraged to claim for non-residence and refunds in all four years). I found that I could file for the most recent year as non-resident by completing the relevant attachment and could reopen my filing for the year prior to that, but the first two years of my four year claim (initially by letter) were only reviewable at the tax inspectors' discretion. He did agree to review the first two years and did agree with the most recent of the those two, but took issue with the first year. I would have had more leverage in challenging his first year disallowance of my claim if it had not been at his discretion. Claiming non-resident status is extremely useful if you have actual capital gains and/or deferred capital gains and/or if you have significant UK investment income and/or savings interest. I received tax refunds in the several tens of thousands of pounds and will have avoided pent-up capital gains of several hundred thousand pounds. I'm a retired chartered accountant with a reasonable handle on UK taxation, but even I took tax advice on that kind of money!]

[OJAS]

You will still be paying tax/doing tax returns in respect of any UK source income (unless you have a simple situation, like pension-only); achieving non-resident status does not remove the need to pay all taxation. Indeed my first question would be why do you need to attain non-resident for tax purposes status anyway?

Which then begs the rather obvious question in my case as to why I need to report my non-residency status to HMRC at all each year through including completed RR pages with my tax return, if I am still going to be taxed on my UK-generated pension and rental income regardless anyway.

If I didn't have to complete the RR pages I would be able to file my tax returns electronically using the standard HMRC online facility. As it is, solely because of the need for the RR pages, I have to complete my tax returns in my own fair hand and send these by snail mail back to HMRC in the UK. The only way in which I could submit a tax return online would appear to be through enlisting the services of some "commercial software supplier" or other - who would presumably charge me handsomely for the use of their services.

It strikes me as utterly bizarrely paradoxical - as well as completely unacceptable in this day and age - for HMRC to place such formidable obstacles in the way of non-residents living overseas who wish to file their tax returns by electronic means.

Edited November 24, 2015 by OJAS

[juice777]

You will still be paying tax/doing tax returns in respect of any UK source income (unless you have a simple situation, like pension-only); achieving non-resident status does not remove the need to pay all taxation. Indeed my first question would be why do you need to attain non-resident for tax purposes status anyway?

Which then begs the rather obvious question in my case as to why I need to report my non-residency status to HMRC at all each year through including completed RR pages with my tax return, if I am still going to be taxed on my UK-generated pension and rental income regardless anyway.

If I didn't have to complete the RR pages I would be able to file my tax returns electronically using the standard HMRC online facility. As it is, solely because of the need for the RR pages, I have to complete my tax returns in my own fair hand and send these by snail mail back to HMRC in the UK. The only way in which I could submit a tax return online would appear to be through enlisting the services of some "commercial software supplier" or other - who would presumably charge me handsomely for the use of their services.

It strikes me as utterly bizarrely paradoxical - as well as completely unacceptable in this day and age - for HMRC to place such formidable obstacles in the way of non-residents living overseas who wish to file their tax returns by electronic means.

I am loss now

I sorry to say I don't really have a clue what anyone is talking about anymore, but I have had 6 changs

I have no problem doing my tax return online

Dose this mean they still think I am in the country?

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[Jip99]

You will still be paying tax/doing tax returns in respect of any UK source income (unless you have a simple situation, like pension-only); achieving non-resident status does not remove the need to pay all taxation. Indeed my first question would be why do you need to attain non-resident for tax purposes status anyway?

Which then begs the rather obvious question in my case as to why I need to report my non-residency status to HMRC at all each year through including completed RR pages with my tax return, if I am still going to be taxed on my UK-generated pension and rental income regardless anyway.

If I didn't have to complete the RR pages I would be able to file my tax returns electronically using the standard HMRC online facility. As it is, solely because of the need for the RR pages, I have to complete my tax returns in my own fair hand and send these by snail mail back to HMRC in the UK. The only way in which I could submit a tax return online would appear to be through enlisting the services of some "commercial software supplier" or other - who would presumably charge me handsomely for the use of their services.

It strikes me as utterly bizarrely paradoxical - as well as completely unacceptable in this day and age - for HMRC to place such formidable obstacles in the way of non-residents living overseas who wish to file their tax returns by electronic means.

What are RR pages ?

[juice777]

You will still be paying tax/doing tax returns in respect of any UK source income (unless you have a simple situation, like pension-only); achieving non-resident status does not remove the need to pay all taxation. Indeed my first question would be why do you need to attain non-resident for tax purposes status anyway?

Which then begs the rather obvious question in my case as to why I need to report my non-residency status to HMRC at all each year through including completed RR pages with my tax return, if I am still going to be taxed on my UK-generated pension and rental income regardless anyway.

If I didn't have to complete the RR pages I would be able to file my tax returns electronically using the standard HMRC online facility. As it is, solely because of the need for the RR pages, I have to complete my tax returns in my own fair hand and send these by snail mail back to HMRC in the UK. The only way in which I could submit a tax return online would appear to be through enlisting the services of some "commercial software supplier" or other - who would presumably charge me handsomely for the use of their services.

It strikes me as utterly bizarrely paradoxical - as well as completely unacceptable in this day and age - for HMRC to place such formidable obstacles in the way of non-residents living overseas who wish to file their tax returns by electronic means.

What are RR pages ?

Yes I was wondering about that

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[huawei]

When you identify yourself as non resident on the tax form. You will probably need a new section to your current tax filing.

[OJAS]

You will still be paying tax/doing tax returns in respect of any UK source income (unless you have a simple situation, like pension-only); achieving non-resident status does not remove the need to pay all taxation. Indeed my first question would be why do you need to attain non-resident for tax purposes status anyway?

Which then begs the rather obvious question in my case as to why I need to report my non-residency status to HMRC at all each year through including completed RR pages with my tax return, if I am still going to be taxed on my UK-generated pension and rental income regardless anyway.

If I didn't have to complete the RR pages I would be able to file my tax returns electronically using the standard HMRC online facility. As it is, solely because of the need for the RR pages, I have to complete my tax returns in my own fair hand and send these by snail mail back to HMRC in the UK. The only way in which I could submit a tax return online would appear to be through enlisting the services of some "commercial software supplier" or other - who would presumably charge me handsomely for the use of their services.

It strikes me as utterly bizarrely paradoxical - as well as completely unacceptable in this day and age - for HMRC to place such formidable obstacles in the way of non-residents living overseas who wish to file their tax returns by electronic means.

What are RR pages ?

Yes I was wondering about that

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https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/419993/sa109-2015.pdf

[SantiSuk]

If there is no net benefit to you from being non-resident for tax purposes then there is no need to make a claim that you have left the UK, as far as I know. I would just carry on filing a normal online tax return. However, remember that UK residents for tax purposes have to declare worldwide income. If you have deposit interest (or any other income for that matter) in Thailand or elsewhere outside the UK you should declare it and you may have to pay additional UK tax. Thai bank interest is typically subjected to a 15% tax deduction at source so that if you are a basic rate taxpayer in the UK you will possibly suffer an additional 5% payable to HMRC - it would depend on the level of your worldwide income in relation to your UK personal tax allowance. It would be a definite additional 25% for a higher rate taxpayer.

I agree that it is annoying that the "Residence, Remittance Basis, etc" form (SA 109) is not automatically attachable into your online annual tax filing. You have to file by paper (at an earlier date) or pay money to a third party software provider to file a tax return on their software. I tried a couple of the software providers (they typically allow you to test a dummy of their product before subscribing) and found them to be user-unfriendly. I alighted on Taxfiler - https://taxfiler.co.uk - and used them for my 2014 return and my amended 2013 return. Cost was GBP 24 and I found their product simple to use.

I guess that UK Gov thinks all expats are wealthy and getting a great break by being non-resident. In my case that is true. Living in Thailand I can still invest via the UK and be taxed on UK source dividend and interest income at a tax rate of 10% and 20% respectively (with no additional taxation arising in Thailand as I do not need to remit that income to use it in the same tax year), which might even reduce to 0% in 2017 tax year for dividend income. That break is only available to people who have significant UK-source investment/interest income and who can take advantage of the "disregarded income" rules. The old addage that (having) money begets money has more than a grain of truth here.

[brewsterbudgen]

The NHS matter is very interesting. I've been working continuously as a teacher in Thailand for 10+ years on an annual Extension of Stay, however, one day I may return 'home' to the UK. If I happen to be sick when I return, I fully expect to receive NHS treatment. When I (hopefully) recover I may go back to Thailand and resume teaching.

[JB300]

If there is no net benefit to you from being non-resident for tax purposes then there is no need to make a claim that you have left the UK, as far as I know. I would just carry on filing a normal online tax return. However, remember that UK residents for tax purposes have to declare worldwide income. If you have deposit interest (or any other income for that matter) in Thailand or elsewhere outside the UK you should declare it and you may have to pay additional UK tax. Thai bank interest is typically subjected to a 15% tax deduction at source so that if you are a basic rate taxpayer in the UK you will possibly suffer an additional 5% payable to HMRC - it would depend on the level of your worldwide income in relation to your UK personal tax allowance. It would be a definite additional 25% for a higher rate taxpayer.

I agree that it is annoying that the "Residence, Remittance Basis, etc" form (SA 109) is not automatically attachable into your online annual tax filing. You have to file by paper (at an earlier date) or pay money to a third party software provider to file a tax return on their software. I tried a couple of the software providers (they typically allow you to test a dummy of their product before subscribing) and found them to be user-unfriendly. I alighted on Taxfiler - https://taxfiler.co.uk - and used them for my 2014 return and my amended 2013 return. Cost was GBP 24 and I found their product simple to use.

I guess that UK Gov thinks all expats are wealthy and getting a great break by being non-resident. In my case that is true. Living in Thailand I can still invest via the UK and be taxed on UK source dividend and interest income at a tax rate of 10% and 20% respectively (with no additional taxation arising in Thailand as I do not need to remit that income to use it in the same tax year), which might even reduce to 0% in 2017 tax year for dividend income. That break is only available to people who have significant UK-source investment/interest income and who can take advantage of the "disregarded income" rules. The old addage that (having) money begets money has more than a grain of truth here.

My accountant files my returns & has never asked me for any information on my overseas income (though all of this comes from Singapore which has a double taxation agreement in place), which part of the return asks for this?

I'm waiting to see what will happen with the new Dividend rules, 1st £5,000 is tax free but what is it taxed after beyond that? & will non-domiciled individuals still only pay the basic rate (as we do today) or will they be subject to higher tax rates if they hit the higher-rate tax band (which would hit the wealthier ex-pats).

[Eff1n2ret]

The NHS matter is very interesting. I've been working continuously as a teacher in Thailand for 10+ years on an annual Extension of Stay, however, one day I may return 'home' to the UK. If I happen to be sick when I return, I fully expect to receive NHS treatment. When I (hopefully) recover I may go back to Thailand and resume teaching.

In the terms in which you express it, you would be entitled to free NHS hospital in-patient treatment (GP and A&E treatment is free to all), but if they chose to enquire the onus would be on you to prove that your move back to the UK was intended to be permanent - i.e. you had a job/paying council tax/electricity bill or similar. If you subsequently "changed your mind" and moved abroad again, I doubt their procedures would catch up with this, unless you tried a repeat performance. I think a great deal will depend on whether you're still registered with a GP somewhere. On a visit to UK this summer I had to go to A&E and was surprised to discover that I'm still registered with the GP with whom I've had no contact for 6 years.

My experience with A&E on that occasion has pretty much persuaded me that I will use to the maximum the arrangements I've made to get treatment in Thailand rather than submit myself to the shambolic NHS again. If you've been working long-term in Thailand, one would hope you have insurance cover.

[OJAS]

If there is no net benefit to you from being non-resident for tax purposes then there is no need to make a claim that you have left the UK, as far as I know. I would just carry on filing a normal online tax return. However, remember that UK residents for tax purposes have to declare worldwide income. If you have deposit interest (or any other income for that matter) in Thailand or elsewhere outside the UK you should declare it and you may have to pay additional UK tax. Thai bank interest is typically subjected to a 15% tax deduction at source so that if you are a basic rate taxpayer in the UK you will possibly suffer an additional 5% payable to HMRC - it would depend on the level of your worldwide income in relation to your UK personal tax allowance. It would be a definite additional 25% for a higher rate taxpayer.

I agree that it is annoying that the "Residence, Remittance Basis, etc" form (SA 109) is not automatically attachable into your online annual tax filing. You have to file by paper (at an earlier date) or pay money to a third party software provider to file a tax return on their software. I tried a couple of the software providers (they typically allow you to test a dummy of their product before subscribing) and found them to be user-unfriendly. I alighted on Taxfiler - https://taxfiler.co.uk - and used them for my 2014 return and my amended 2013 return. Cost was GBP 24 and I found their product simple to use.

I guess that UK Gov thinks all expats are wealthy and getting a great break by being non-resident. In my case that is true. Living in Thailand I can still invest via the UK and be taxed on UK source dividend and interest income at a tax rate of 10% and 20% respectively (with no additional taxation arising in Thailand as I do not need to remit that income to use it in the same tax year), which might even reduce to 0% in 2017 tax year for dividend income. That break is only available to people who have significant UK-source investment/interest income and who can take advantage of the "disregarded income" rules. The old addage that (having) money begets money has more than a grain of truth here.

Many thanks for your enlightening and informative comments.

In connection with your first paragraph, I take it, then, that, were I to continue to report my non-residency status to HMRC through my tax returns, there would be no need for me to start declaring the interest which I received on my Bangkok Bank savings deposit account during the preceding tax year? This is my only source of Thai income and amounted to an earth-shattering 554.07 THB for the 2014-15 tax year.

In any event, I somehow doubt that the 22,70 THB (equal to £0.52) tax to which HMRC might be entitled (at a rate of 5%) would be likely, in practice, to make significant inroads into the UK borrowing requirement!

Turning to your second paragraph, you have rather confirmed my suspicions that going down the "commercial software supplier" route would probably be a complete waste of time (and expense) in my case. My tax return is really not all that difficult to complete, and I have devised an Excel spreadsheet to do all the necessary calculations for me. (It might be worth noting, in this connection, that HMRC's calculations of my additional tax liability for the 2014-15 tax year and on-account payments for the 2015-16 tax year which I received in the post 3 weeks ago exactly matched those of my spreadsheet!).

And when it comes to spending 950 THB (= c.£18) to send a paper return back to the UK using Thailand Post's International EMS service versus £24 for the services of a commercial software supplier, it really is a no-brainer, I think!

Edited November 25, 2015 by OJAS