Documentation and Compliance

If you are already living in Thailand you should keep clear evidence of when you ceased to be UK resident. Typical documents include travel records, flight confirmations, tenancy or property sale documents and records of when UK employment ended.

It is also sensible to obtain or reconstruct reasonable valuations of major assets at your departure date. These can support future discussions with HMRC about which part of any gain arose while you were UK resident and which part arose afterwards.