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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Residence: taxpayer leaving the United Kingdom: Claim to repayment on cessation of residence in the United Kingdom

You need to consider several factors when a claim to repayment is made by an individual who has left or is about to leave the United Kingdom.

The act of leaving the United Kingdom does not in itself automatically mean that a taxpayer is entitled to a repayment of tax.