EIM42920 - 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.
»Ê¹ÚÌåÓýapp act of leaving the United Kingdom does not in itself automatically mean that a taxpayer is entitled to a repayment of tax.