Taxation: Domicil

(asked on 29th August 2025) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many additional rate taxpayers have left the UK in relation to their tax liabilities in the last 12 months up to 1 August 2025.


Answered by
Dan Tomlinson Portrait
Dan Tomlinson
Exchequer Secretary (HM Treasury)
This question was answered on 8th September 2025

Taxpayers are not always required to inform HM Revenue and Customs when they leave the UK. Some taxpayers outside of Self Assessment might file a P85 form after leaving the UK, but only where they are seeking to claim a repayment of income tax.

Taxpayers in Self Assessment can indicate that they have become non-resident after leaving the UK, but tax returns for the 2024 to 2025 and the 2025 to 2026 tax years are not due to be received by HMRC until 31 January of 2026 and 2027 respectively.

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