RFIG30170 - Residence for tax years before 2013-14: Leaving the United Kingdom: Additional action you may need to take

This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see聽RFIG20000听辞苍飞补谤诲蝉


When an individual has left the UK you may need to take other action if any of the following circumstances are present in the case

Life assurance premium relief

  • tell (LAPR) Nottingham, Yorke House, Castle Meadow Road, Nottingham, NG2 1BB if there is a life insurance policy taken out before 14 March 1984 [IPTM2120]

Personal pension scheme

  • refer to

UK Property

  • follow the instructions and carry out the action in PIM4800
  • follow instructions on any form NRL11 received from聽BT Operations,
  • if form NRL11 not received, deal with any cessation repayment claimed (refer to聽'Repayment' at RFIG30160)