UK Tax Questions? Ask a UK Tax Advisor for answers ASAP
Have you been non-UK resident since 2011? You only mention 2011, 2012 and 2013. Why has it become an issue for you now?
Leave this with me while I draft my answer. It will take a while.
Many people don't complete a P85 when they leave the UK and it isn't a problem if they aren't working for a UK based company abroad. If they were working for a UK based company abroad, they would need HMRC to issue a NT (no tax) code to the UK employer if the UK base is responsible for the payroll. HMRC has no jurisdiction over foreign employers abroad.
HMRC don't normally write to people to tell them that they are non-resident based on a P85. The proof is in the pudding. When you return to the UK and take a job or register as self-employed, you will be back on the HMRC radar and they may write to you to find out what you have been doing since you last paid tax in the UK. That is when you will need to provide an explanation. I wouldn't send copies of passport stamps to HMRC, at least not initially, Just tell them where you have been living and working as you have told me and state that you believe that you have maintained your non-UK resident status since you left the UK until your return. They may then ask for something to back that up and you will only be able to give them what you have. I don't really foresee any problems for you unless you have spent too much time in the UK.
Since 6 April 2013, there has been a new system in place to determine UK tax residency status. It's called the Statutory Residence Test and you can read about it here. A summary can be found here. You may also find the flowchart here useful.
I hope this helps but let me know if you have any further questions.
You would be liable for UK tax for any tax year in which you were resident in the UK but the year of departure from the UK and arrival back in the UK are usually split between periods of residence and non-residence. Travel confirmation and passport stamps will help in determining your whereabouts as well as any paperwork you have from employers such as payslips etc.
Hi.I'm just following up to find out if my answer helped or if you have any further questions.