If you go abroad, either permanently or to work for an extended period of time the you may be non-resident for the purposes of UK tax. As a non-resident, you will generally only be liable for UK tax on income arising in the UK, such as from letting a property (for which you will need to submit form NRL1 to HMRC).  The rule is that in order to be non-resident you should not be in the UK for more than 183 days in any tax year nor average more than 91 days per year. The rules have also recently changed so that days of arrival and departure only count as days in the UK if you are in the UK at midnight of that day.  The rules can be complex so ask us for advice related to your specific situation.

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