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This factsheet explains what to do if:
you, your partner, your child or children go abroad permanently
you go abroad permanently, but your partner, your child or children stay in the UK
you, your partner, your child or children go abroad temporarily
you have a child who lives abroad
you or your partner are posted abroad as a Crown Servant
Factsheets are for guidance only and reflect the HM Revenue and Customs position at the time of writing.