As a Christian accountant I get a number of calls regarding Tax for Missionaries, and what their status is. Anyone leaving the UK permanently becomes non resident from that point and they have no obligations to submit a tax return from that point unless they still have income such as rent from a property which is located in the UK.
Most missionaries are funded by gifts from their supporters and from an HMRC perspective this income is derived as a result of them carrying out missionary activity and is therefore taxable. However for overseas missionaries, this income is derived “from work you perform abroad” so is not chargeable in the UK. However the implication of that is that this income should be declared in the country where you are working although of course tax rules vary from country to country. One interesting fact is that should you rent out your house in the UK, providing you are a UK citizen you still qualify for a UK personal tax allowance which means you can earn upto £11.85k tax free in the UK.
While this is not an area of expertise the question has been asked a few times and hopefully the response from my tax advisers will be of assistance. You should seek professional advice before taking any steps based on these contents. If you would like advice in this or other areas feel free to call. Alastair Wood, AW Accounting, Gravesend, Kent – Accountants who “speak your language”