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What are the income tax consequences for a client moving abroad for an unspecified period?

Q: Client C is to leave UK in January or May 2019 to live in Australia for an indeterminate period. He has a consultancy company with distributable reserves and with which he has an overdrawn director’s loan account . The intention is to take dividends to fund the move, and repay the loan account at a later date. What are the tax consequences of receiving dividend and/or writing off the loan if he stays abroad until 2024, or does not?