This factsheet explains what to do if:

• you, your partner, your child or children go abroad permanently
• you go abroad permanently, but your partner, your child or children stay in the UK
• you, your partner, your child or children go abroad temporarily
• you have a child who lives abroad
• you or your partner are posted abroad as a Crown Servant

Factsheets are for guidance only and reflect the HMRC position at the time of writing.