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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

HM Revenue & Customs
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Residence: Leaving the United Kingdom: Additional action you may need to take

When an individual has left the UK you may need to take other action if any of the following circumstances are present in the case

Life assurance premium relief

  • tell (LAPR) Nottingham, Yorke House, Castle Meadow Road, Nottingham, NG2 1BB if there is a life insurance policy taken out before 14 March 1984 [IPTM2120]

Personal pension scheme

UK Property

  • follow the instructions and carry out the action in PIM4800
  • follow instructions on any form NRL11 received from Specialist Personal Tax, PTI, or
  • if form NRL11 not received, deal with any cessation repayment claimed (refer to ‘Repayment’ at RDRM10135)