The following Personal Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note covers the tax position for those who leave the country but who have UK source income in the year of their departure or subsequently. It does not cover capital gains. For this, see the Capital gains tax on leaving the UK guidance note.
You may also find the Residence - issues on leaving the UK (2013/14 onwards) and Reporting requirements on leaving the UK guidance notes useful.
Personal allowances are available in full for the year of departure as long as:
ITA 2007, ss 35, 56
Note that this list does not include Commonwealth citizens, whose statutory entitlement to personal allowances was removed from 6 April 2010. However, they and others may be entitled to personal allowances under the terms of the relevant double tax treaty. Current treaties can be found on the GOV.UK website . See the Personal allowance guidance note for more on how to claim personal allowances under a treaty.
For a summary of the remittance basis of assessment and who can access it, see the Remittance basis -
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