The following Personal Tax guidance note Produced 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 UK capital gains tax liability of temporary non-residents guidance note.
For the UK tax treatment of foreign income in the year of departure from the UK and subsequently, see the Application of split year treatment to component income and gains (2013/14 onwards) 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:
the individual’s adjusted net income is less than £100,000
the individual has not made a claim for the remittance basis, and
he falls into one of the following categories:
an EEA national
a resident in the Isle of Man or Channel Islands
was previously resident in the UK and is now resident abroad for health reasons
is currently or was previously employed in service of the Crown (or is the widow / widower of such a person)
is employed in the service of any territory under Her Majesty’s protection
is employed in the service of a missionary society
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.
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