The following Personal Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note explains some of the tax traps and opportunities for people leaving the UK on or after 6 April 2013. It is an outline, and specific advice may need to be taken for individual clients, especially those with complicated affairs. For reporting requirements, see the Reporting requirements on leaving the UK guidance note.
It is recommended that you read the Residence - issues on leaving the UK (2013/14 onwards) guidance note before continuing.
This guidance note does not consider planning for national insurance contributions. For the national insurance position, see:
For commentary on pre-departure planning that can be undertaken by the employer, see the Pre-departure planning from an employer’s perspective guidance note (subscription sensitive).
Some planning points on departure include:
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