HTS

Can you help me understand the following based on my situation/plans:
At some point in 2023 (let's say Aug '23 for example), I will leave UK and leave my rental property and job. Between Aug 23 and (let's say for example) July 2024 I will either be a temporary resident/visitor of Canada (Quebec) if I do inland application or I might travel the world as visitor if I choose outland app (still using the Canadian address) before then settling in Quebec once I get PR.

What I am not clear about is in this period where I am a 'nomad', what is my principal country of residence (or where am I permanent resident)?
For example, my first stop after leaving my rental property in UK will be Quebec. What do I put as country of residence at the self-service border kiosk? (I believe they ask this question?)
For emergency health insurance, what repatriation country do I put? Do I still have access to free NHS healthcare between Aug 23 and July 24?
When do I tell HMRC that I moved abroad, Aug 2023 or July 2024? What address do I give in the meantime if I am travelling and changing country every 2 months? Similar question for DVLA.

Thanks.

christmasoompa

You lose access as soon as you are no longer resident in the UK. From what you've said, that will be the case from Aug 2023 if you're giving up your home and job there to live somewhere else. Regardless of where that somewhere else is, you won't be eligible for the NHS.

Where will you be tax resident? Will you be working during this time or living off savings?

BritInParis

You lose free access to the NHS as soon as you are no longer resident in the UK but by the same token you will regain free access the moment you are a resident again. If you are repatriated to the UK due to a medical emergency then that would suggest you are once again a resident. You mention a rental property you are leaving - are you giving up the tenancy?

Pulaski

You tell HMRC as soon as you leave the UK. You can file P85 (IIRC) with your P45 when you leave and should get a refund of taxes you paid but we're not liable for because your personal allowance was being prorated over 12 months, but now you won't be earning in the UK again this tax year, so you have "unused" personal allowance.

HTS

- No idea where I will be tax resident... I will be taking a career break until I become permanent resident of Quebec (or until I get Open Work Permit).

- Makes sense to me, however I have lived many years in the UK (all my working life) but I don't have a British passport... I will assume I lose access to NHS probably just to be safe.

- I guess there is no harm in communicating this to HMRC by March 2024, i.e. before the 23/24 tax year ends? This is based on the logic that how can I know for sure I won't return to the UK if for any reason I don't get PR in Quebec?

BritInParis

NHS access is based on residence; not citizenship. A British citizen ordinarily resident abroad cannot fly home for free NHS treatment.

Which passport(s) do you hold and what is your current UK immigration status?

christmasoompa

If you want the option to return to the UK at any point in the future, then it would be worth getting British citizenship before you leave, if eligible.