Moving BACK to the UK within 3 years of filling in P85

EmmaOfSweden

I left the UK in December 2013 and have lived abroad since then, I filled in a P85 upon departure. I am not a UK citizen but I have got a EU passport. In my P85 I stated I would not be returning to the UK however due to a completely unforeseen circumstance I might be moving back to the UK under 2015. Have anyone here moved back to the UK despite filling in a P85 that they would not be in the UK under the next 3 years?
Should I notify the HMRC about this in advance?

JasonPr

I haven't looked at this form but I guess what they are trying to get at is whether you're a temporary non-resident. This would mean that certain gains (eg capital gains) made while non-resident will be taxed in the UK in the year of your return.

I don't think you need to tell HMRC but look up temporary non-resident to see if you're affected. It also depends on how long you were in the UK before you left.

JasonPr

This may get a bit more complicated than you were hoping but you should also establish whether you actually became non-resident. Look at the statutory residence test, in particular the first automatic overseas test.

What did you do abroad? Work?

When in 2015 are you planning to return?

EmmaOfSweden

Hi and thank you so much! I had a look at the statutary residence test and I think I do pass as a non resident on third automatic test but unsure or test 1 and 2 however if I understood it correctly, as I meet the criteria on test 3 it means I am a non resident . I had lived in the UK for 6 years before I left but I do not have any property in the UK, no stocks/shares/investments and no family ties etc. I moved back home to work full time.
IF I move back or the UK with will be around May / June 2015.
My P85 seem to have gone through without any issues.

JasonPr

The problem with the third automatic overseas test is that it requires a lot of record keeping, which you haven't done. But your situation seems quite clear and the SRT is new, so I doubt many people do the required record keeping. I wouldn't worry.

As to your original question, I don't see a need to inform HMRC. Your tax refund does not require you to be away for 3 years.

Just my opinion, though.