PARLIAMENTARY WRITTEN QUESTION
Taxation: British Nationals Abroad (15 May 2024)

HMRC recognises the importance of ensuring taxpayers living overseas pay their tax debts like those living in the UK and has a dedicated team that manages the recovery of these debts. HMRC initially pursue overseas debts in the same way as UK debts where they will make attempts to contact the taxpayer through letters and phone calls.

Where a taxpayer does not respond, HMRC have a number of Assistance in Collection agreements in place with various countries. These agreements are reciprocal and allow tax authorities to recover debts on each other’s behalf. That country will use the same recovery processes and powers they do to pursue their own debts.