You would think that once you have left the shores of the UK and emigrated you would have cut the ties that bind…especially those pesky tax ties! Unfortunately it’s not that easy.

In the past, providing you were in the UK for a certain length of time only, you were no longer considered a resident. Your absence and employment from the UK had to cover a complete tax year (that is 6 April to 5 April), you had to spend less than 183 days in the UK during the tax year and your visits to the UK should not average 91 days or more a tax year over a maximum of four years.

But things have changed and HM Tax and Revenue Services are becoming far more demanding – and watchful.

Just moving overseas won't be enough to establish that you've got a new domicile. Essentially you need to show that you've severed your UK ties totally and that you are living overseas on a permanent basis. There's a burden of proof and it is not something that is easy to convince the tax man of.

So…how do you make sure that you qualify for non-resident status? A suggested checklist of what you need to do: let’s start with

Property in the UK:

-Sell your UK property or let it out for at least 12 months - do not leave it unoccupied

-If you are letting the property, ask a UK agent to deal with the property on your behalf

-Pay all property bills before you depart the UK

-Notify your house insurers that you are emigrating and adjust the insurance accordingly

-Notify your mortgage lender that you are emigrating

-Notify your local council that you no longer reside at the property

Business matters in the UK:

-Consider resigning from any UK company directorships or company secretarial positions

-Consider disposing of your UK business interests altogether

Other UK matters:

-Notify your UK doctor and dentist that you have left the UK

-Cancel your UK sporting and social club memberships

-You would be wise to appoint an attorney in the UK who is empowered to deal with your UK affairs

As we discussed, the overall pattern of your life must reflect your declared non-resident status and the fact that you have left the UK for the foreseeable future. I pointed out a few measures you could take and promised I would continue with a few tips relating to tax and finances.

Tax

- Send the completed form P85 to HMRC, declaring that you are a non-resident

- You would be well advised not to return to the UK for an entire tax year if possible. This will emphasise the break in residence

- Do not return to the UK for more than 90 days a year in subsequent tax years, remembering to factor in travel days in this number. It seems they are now counted…

Finances

- Cancel all UK credit cards and reduce balances in your UK bank accounts

- Pay all UK accounts and close them. Demand evidence that they are closed in the form of a letter of acknowledgement

- Consider transferring pension arrangements overseas

Cars

- Sell your car and cancel your car insurance and subscriptions to motoring organisations

And then finally, in your new country of residence, once you have moved abroad

- Establish employment or business links in the new country if you are planning to work there

- Obtain a residence permit where necessary

- Contact the local tax authorities to inform them that you have become a resident

- Purchase or rent a property locally on a long lease and buy a car there

- Register with a doctor and dentist in your new country

- Open a local bank account

- Establish social and cultural connections in your new homeland by perhaps joining clubs etc

- Register children at schools if appropriate

- Have a will drawn up in your new country of residence

Provided you can show that your personal, financial and social connections are now firmly lodged abroad you'll have a good chance of non domicile status being accepted. Best of luck, and I’d love any input from you on your findings.