One of the most difficult states to 'divorce' is the Commonwealth of Virginia, but it can be done. After much research into the Rulings of the Tax Commissioner on change of domicile, I wrote and asked for a ruling request.
I got an acknowledgement, and then nearly 5 months later, a snail mail with a long form and list of things I had to provide to "prove" I no longer lived in VA or had ties that indicated intent to return. The letter was sent to the wrong address (their mistake), but I did get it, a bit late. As they had given us 30 days from the date of the letter to respond, I immediately contacted them and was granted an additional 30 days.
I assembled the 2 inch thick pile of paper and sent it off. The acknowledgement stated that it would take 120 days for a ruling. After 150 days I wrote asking for an update, and was told "check back in 30 days". I waited another 45 days and checked again, and was told "it's in process". That was in mid-November, and here it is, 2 months later, and still no official decision. The mind boggles.....
If CA is anything like VA, using a CA address for anything can imply that you intend to return (or really never left). We changed the address on our remaining bank account, cancelled our driving licenses (sort of automatic as VA requires that any change of address is reported, and cancels if you report a move to a foreign country), informed the local Board of Elections that we had moved etc. We sold cars before the move, own no property in VA, belong to no church, social club etc., and kept ALL the paperwork from various agencies. We filed part-year resident state income tax returns for the year we moved, and non-resident the following year.
Paying UK tax on worldwide income is the least of my worries and I fully intend to be here until my ashes are scattered wherever by whomever.
