EB123

Hi, I will be leaving the UK on 29 March to live in an EU country. I am self-employed with a Ltd company (sole director and employee) and my accountant will start the process of closing down the company from 31 March. My accountant will also do my self-assessment return for the 24-25 tax year. HMRC webpages, and some answers on this forum to similar questions, indicate the need to send the SA 109 form to HMRC at the same time as doing the self-assessment. However, that form seems to be for people who were in more than one country and earning money in more than one country in the tax year. In my case I am clearly UK resident for the 24-25 tax year, based on the residence test. For the final 7 days of the tax year I will be outside the UK but not working or earning anything. Any work or income in the EU country will start after 6 April, so I will just be non-resident from the 25-26 tax year onwards. So there is nothing to claim for. Also, none of the split-year cases apply. In this case, is the SA 109 form necessary? Would I not just say in the 'other information' section of the tax return that I left the UK on 29 March, did not work between than and 5 April, and am not resident from the 25-26 tax year onwards? If the SA 109 form is still necessary, what on earth am I supposed to indicate in it?! The questions make no sense based on my situation.

You should also check the rules in the country you are actually in. You may find the setup is not okay from their perspective. For example, your employer might need to register / pay into the system there.

I have read the various HMRC guidance notes on both trivial benefits and the definition of a close company. Am I right to think that a one-person Ltd company, where the person is both the only director and employee counts as a 'close company'? If yes, then does that mean that the annual £300 trivial benefit allowance that applies in this case can be used by the director to pay for a meal for them and their spouse? (Assume this is the only trivial benefit given in the tax year and the total cost is under £300.)

Hi, please can you direct me to the right HMRC helpline to speak to a person about moving overseas (EU - country with a dual taxation treaty) but keeping a UK Ltd company operational. Specifically, with regard to corporation tax and VAT liability - which may be claimed by both countries. Please do not direct me to HMRC guidance on moving overseas as I have read it, but now need to speak to a person. Thank you.