Suitcase packed? Ticket bought? Said goodbye to contacts? There is a share to organise if you decide to leave the UK to die back to your homespun terrain. And at this point is something moreover you must leave on your to-do record: Ask for back confront.
Most of us, if we were working for the interim in the UK and leave more willingly than the tip of the confront time (5 April) are entitled to ask for back selected overpaid confront. Here is why:
Your private allowance
If you are dweller in the UK (that is, if you encounter the statutory residence tests), therefore you will a large amount likely be entitled to a private allowance. This is the amount of money you can earn confront at no cost both time. You will be classed as UK dweller if you encounter the statutory residence test.
The private allowance is £10,000 in the 2014/15 confront time and each month or each week you are entitled to 1/12 or 1/52 of it on a cumulative basis (depending on whether you are paid monthly or weekly). Say you leave the UK on 1 October 2014, i.E. Halfway through the confront time, you are likely to boast time-honored single semi of the private allowance with the intention of you are entitled to in support of the time. So, if your revenue was less your once a year private allowance and you had in the least confront deducted from your remuneration, you must be entitled to a confront refund.
But I beg your pardon? If you gone the UK selected years past? Here is the clever news: You can ask for back confront in support of up to the former four confront years. However, you must be aware of the various private allowances with the intention of useful in the respective years:
2010/11: £6,475
2011/12: £7,475
2012/13: £8,105
2013/14: £9,440
If you boast other revenue
If you had other revenue, such as savings, investment, property or self employment revenue, the position gets a morsel more complicated and your filled revenue needs to be taken into bill whilst calculating your confront liability by the side of the count you leave the UK.
If you expect to stay to receive UK revenue later than you leave the UK, HMRC will not arise a confront refund more willingly than the tip of the confront time (5 April). Instead, your count up confront liability will be assessed by the side of the tip of the confront time and in the least refund with the intention of can be due to you will be issued to you therefore.
What if you return to the UK?
If you return to the UK later than the following 5 April (i.E. Later than the tip of the confront year), here won’t be in the least problems. If you mean to return more willingly than 5 April to do, you must not apply in support of a confront refund by the side of the count you leave the UK. If you see to so, HMRC can ask you to repay the refund you can boast time-honored. Instead, you must apply in support of a refund later than the tip of the confront time.
So, if you are leaving the UK, don’t put behind you to your confront amongst all the packing and planning.
