SALF1470 - Self Assessment: the legal framework: Exemptions: Further exemptions - overseas activities in non-residence cases
A digital obligation does not apply to the overseas activities of a person for the tax year (Y) if either:
- the person was not resident in the United Kingdom in the tax year Y-2
- the tax year Y is a tax year after the tax year 2026-27 and the person is a new non-resident in the tax year Y
“Overseas activity” means relevant activity carried on wholly outside the UK or where a relevant activity is carried on partly outside the UK, that part of the activity.
A person is a “new non-resident” in the tax year Y if the person was resident in the UK for the tax year Y-2, but is not resident, or reasonably expects not to be resident, in the UK for the tax year Y, and has given a notice satisfying HMRC of these facts.