Hi there I would be grateful if someone could offer some thoughts on this please? My daughter (UK citizen) moved to Germany in 2015 and has been working as a freelance tutor since 2016. She lives in Germany the whole year and does not reside in the UK other than to visit family around month a year. She teaches clients in Germany and also UK via skype so she receives income from both countries. She has completed tax returns in Germany since 2016 and paid all of her tax for both her German and her UK income in Germany. She completed the Double Tax Agreement and HMRC responded by asking her to complete Self Assessment Tax returns from 2016 to date. HMRC have also made her pay fines for not submitting the returns. If she has completed the Double Tax Agreement, lives in Germany all year round and pays taxes on UK & German income (and French income for that matter!) in Germany, should she be completing a UK self assessment? She has been trying to sort it out with them for over a year now but she thinks she can't seem to make them understand she does not live in the UK or work for a UK company. Her company is based in Germany. Just to add - she informed HMRC that she was leaving the UK for work when she closed her UK business in 2015. Initially she moved to Germany for employed work but gave that up and started a new business in Germany in 2016. I look forward to hearing from you.