To return to your home country, follow similar steps to "Before the Departure" and close down your household. You will need to give your notice at your current position, change information at your bank or change banks entirely, end the lease if you are renting, and sell your house if applicable. Note that ending your lease early will usually result in a penalty so try to time your departure so that it coincides with the end of your contract. If selling your house, employ an estate agent and start early as selling a house can be a very slow process. Make sure to cancel your utilities upon leaving your residence. Contact your consulate to find out details about your country's recommended procedures on issues such as pensions and unemployment.

Customs

Prepare your goods to go through customs by making a detailed inventory and secure a proof of change of residence. A moving form attestation can be secured through your Consulate. If using a shipping company, they should be able to handle most of this paperwork for you. Make sure valuable items are insured in case of damage. To have the lowest taxes you will need to have had a residence abroad for more than 12 months and have had use of the possessions in a private capacity for at least 6 months.

Export regulations

Currency Controls:
Traveller's entering or leaving cannot carry any sum equal to or exceeding 10,000 euro (or its equivalent in other currencies) must make a declaration to the customs authorities.

Exports:
Traveller's holding a valid ticket for a destination outside the EU can buy tax-free goods in airports and ports. There are no limits as to the quantity or value of the goods that can be purchased duty and tax free.

To export your pets, you will need to have recent examinations and vaccinations. Vets in Scotland can help you discover and fulfill the requirements.

Taxes

If your taxes are being withheld, you should have the withholding statements to show the officer. Be aware that the Tax Bureau has the right to presume that you are earning income. It is your duty to refute that presumption, if you choose. If taxes are not being withheld from your income, the Tax Bureau might impose a liability on you. If you claim you weren't working, you will need to account for how you spent your days.

Prepare Your New Home

In tandem with shutting down your foreign house, you need to prepare your next location. This possibly includes finding work, searching for a new apartment or house, or preparing your house to be re-occupied. A visa may be necessary depending on your status. Research and start the process well in advance. The same may be true for your spouse or children. If moving with a pet, check with the country you are bringing the animal into and follow similar steps to when you entered Scotland. If you have children, you will need to find the right school and arrange for their records to be transferred.

The last step is to enjoy your new location and cherish your memories as an expat in Scotland.