People who go to live abroad may not have escaped the UK tax net, warns PKF. What's more, they may even trigger a tax liability in their new country, says the mid-tier firm. Matt Coward, director of private client tax services at PKF, said: 'It's all too common for people to go to live abroad only to find out later that they have not in fact left the UK as far as UK tax rules are concerned. 'This leaves the ill-informed vulnerable to attack from HM Revenue & Customs and could lead to hefty tax bills, plus interest and penalties.' HMRC's recently rewritten guidance on these matters - booklet HMRC 6 - explicitly emphasises the broader criteria employed in its investigations of residence status. Coward added: 'It would be foolhardy for anyone to ignore HMRC's guidance. Particularly the need for those leaving to demonstrate that they have severed ties with the UK.' For example: - A liability to National Insurance contributions can continue for 52 weeks after leaving the UK - Capital gains made by temporary non-residents - those who have been outside the UK for less than five complete tax years - will be captured on the taxpayer's return to the UK - A person retains their UK domicile for inheritance tax purposes for three complete calendar years after they leave the UK even if they are able to change their domicile status in general law 'The key to proving that you have become non-resident for tax purposes is to sever as many ties with the UK as possible - just staying overseas and counting days spent in the UK is not enough,' he added.