Good afternoon,

We are planning our move back to the UK after many years in Dubai. We want to delay becoming UK residents as we want to do some traveling after we pack up our effects. Our plan is to store our effects in Dubai and ship them when we plan to once again become residents, perhaps 8 months after packup. We understand that our Dubai rental agreement/s are needed for the TOR and that the TOR is valid for 12 months; will this 8 month delay for our travel cause a problem with HMRC? Our most recent rental agreement will have an end-date of 31 April but we and our effects will not enter the UK until the following December or January. Appreciate any advice. Thank you.

HMRC are not interested in the date when you leave Dubai. They will want to know when you arrived in UK. It might be an idea to make sure that you cxan show them that distinction.