RG1.7 - Leaving the UK: Additional action you may need to take
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 SPSS (LAPR) Bootle if there is a life insurance policy taken out before 14 March 1984 [See RE1521]
MIRAS RELIEF (to 5 April 2000)
- consider RE373, TS111/94 and Tax Bulletin Issue 17 page 211 [See RE373]
- refer to SPSS (MIRAS) Bootle if you have doubts or difficulty
PERSONAL PENSION SCHEME
- refer to RE275 onwards and especially RE277 penultimate paragraph
UK PROPERTY
- POSITION TO 5 APRIL 1996
- follow the instructions in PIM4810-4840
- make the reports under AP544 and PIM4820 immediately
- give the balance of allowances, if they have not been used in a cessation repayment, in the Schedule A assessment for the year of departure (including any assessment made on a letting agent)
- POSITION FROM 6 APRIL 1996
- follow the instructions and carry out the action in PIM4800
- follow instructions on any form NRL11 received from CAR Residency, or
- if form NRL11 not received, deal with any cessation repayment claimed (see 'REPAYMENT' at RG1.6).
