Non-resident directors
Tell HMRC you are leaving, file a final return covering the year of departure with split year treatment if it applies, and only ask HMRC to close the record.
Written and reviewed by Waqas Sagar Member of ICAEW, Fellow of ACCA, Fellow of AAT, a double graduate and entrepreneur at heart, helping startups grow and serving thousands of businesses nationwide with an excellent team. Published by LimitedCompany.Accountants, 12 London Road, Morden, London SM4 5BQ. Reviewed 12 September 2026 against 2026/27 UK rates and current Companies House and HMRC guidance.
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QuickBooks PartnerCertified ProAdvisor100+ yearsCombined team experienceFully insuredUp to £2m indemnityYou file a final Self Assessment return for the tax year you leave, claiming split year treatment if the conditions are met, and tell HMRC you have left the UK. HMRC will only close your record entirely once you have no further UK income or gains to report.
The final return
Actually closing the record
You file a final Self Assessment return for the tax year you leave, claiming split year treatment if the conditions are met, and tell HMRC you have left the UK. HMRC will only close your record entirely once you have no further UK income or gains to report.
The tax year of departure is reported in the normal way, with the SA109 pages used to claim split year treatment where it applies, so only UK income and the UK part of the year are taxed as a UK resident. Ongoing UK income such as rental profits or UK director's fees keeps you in Self Assessment for future years regardless of residence.
If you leave partway through the tax year and had employment taxed under PAYE, form P85 is the usual route to notify HMRC of departure where a Self Assessment return is not otherwise required, but anyone already in Self Assessment (including most company directors) continues through the return itself rather than P85.
HMRC will not close a Self Assessment record while there is continuing UK-source income, a UK company directorship generating reportable fees, or UK property. Once genuinely no UK filing requirement remains, you or your agent can ask HMRC to remove you from Self Assessment going forward.
Many people leaving the UK keep a UK company or UK rental property, in which case the record stays open indefinitely and the practical goal is accurate annual filing rather than closure.
Rates, thresholds and deadlines quoted here reflect the 2026/27 UK position and current Companies House and HMRC guidance. Check GOV.UK, or ask us, before relying on them for your own company.
Local help
We work with company directors across London and Surrey from our office at 12 London Road, Morden, London SM4 5BQ. Pick your area, or send the form below and we will call you back.
Frequently asked
Only if you have UK income, gains or a directorship generating a filing requirement, or HMRC issues a notice to file.
Notifying HMRC of departure where you are not already required to file Self Assessment, mainly relevant to PAYE-only employees leaving employment.
Yes, as your agent we can notify HMRC of departure and handle the final and any ongoing returns.
Keep bank statements, sales and platform reports, purchase invoices, payroll records, VAT workings, finance agreements and Companies House correspondence. We confirm the exact list at onboarding and identify gaps before a filing deadline becomes urgent.
The fee depends on transaction volume, record quality, VAT and payroll requirements, historic catch-up and the level of reporting needed. We agree a fixed scope and price before technical work starts, with published packages available on our fees page.
Yes. We request professional clearance, collect the prior records and authorities, check the next Companies House and HMRC deadlines, and give you one clear handover list. The process is normally completed remotely.
Yes. We work through secure cloud records, scheduled reviews and digital approvals, while keeping a named team available by phone, video call and email. Clients can also visit our Morden office by appointment.
We regularly work with Xero, QuickBooks, FreeAgent, Sage and connected sales or expense apps. The right setup depends on transaction volume, integrations and the reports you need, not simply the software brand.
The relevant calendar may include annual accounts, Corporation Tax payment and return dates, confirmation statements, VAT returns, payroll submissions and Self Assessment. We map the dates from your company year end and registrations.
No. This page explains general UK rules and common accounting treatment. Your facts, contracts and wider tax position must be reviewed before you rely on a conclusion.
Included approach
Check the current rules
Deadlines, thresholds and filing rules change. GOV.UK and Companies House publish the current statutory position; advice should then be applied to your company’s circumstances.
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