Home Services Bookkeeping Contact
taxvista › Services › Expat Tax Returns
HMRC Authorised Tax Agent

Expat & Non-Resident
Tax Returns.

Living abroad with UK income, a UK pension, or UK property? We navigate the Statutory Residence Test, double tax treaties, and file your UK return wherever you are in the world.

SA109Residence
SA100Tax Return
SA106Foreign Income
NRL1Non-Res Landlord
Who this is for
Expats with UK property
Non-residents receiving rental income from UK property
Overseas workers returning
Returning to the UK and managing split-year treatment
UK pension recipients abroad
Receiving a UK pension or annuity while living overseas
Non-doms
Non-domiciled individuals with UK and overseas income
Overview

UK tax for expats and non-residents — the key issues

UK taxation for expatriates and non-residents is among the most complex areas of personal tax law. Your UK tax obligations depend on your residence status, determined under the Statutory Residence Test (SRT), your domicile status, whether you have UK-source income, and the terms of any double taxation agreement between the UK and your country of residence.

The Statutory Residence Test

Since April 2013, UK residence is determined by the Statutory Residence Test (SRT). The test involves automatic overseas tests, automatic UK tests, and a series of sufficient ties tests. Getting residence status wrong can be very costly — if HMRC determines you were UK resident in a year you believed you were not, all your worldwide income may become subject to UK tax. taxvista's accountants are well-versed in the SRT and can assess your status with confidence.

Types of UK income that are always taxable in the UK

Even non-UK residents are typically taxed in the UK on income arising in the UK. This includes rental income from UK property, dividends from UK companies (subject to treaty relief), interest from UK banks (above the Personal Savings Allowance), UK pensions and annuities, and employment income for days worked in the UK. The SA100 and supplementary SA109, SA105, and SA106 pages cover all of these.

Double taxation treaties

The UK has double taxation agreements with over 130 countries. These treaties determine which country has the right to tax various income types and prevent you paying full tax twice on the same income. Understanding and correctly applying the relevant treaty provisions can significantly reduce your UK tax liability. taxvista reviews the applicable treaty for your country of residence as standard.

What's Included

Everything handled
by a qualified accountant

Residence Status Assessment
Detailed analysis under the Statutory Residence Test to confirm your UK tax residence status for each tax year.
SA109 Residency Pages
Preparation of the SA109 supplementary pages covering residence, remittance basis, and overseas workdays.
Foreign Income Reporting
SA106 foreign income pages covering overseas employment, pensions, property, and investment income.
Treaty Relief Claims
Application of double taxation treaty provisions to minimise UK tax on cross-border income streams.
Non-Resident Landlord
NRL1 application and SA105 property income pages for non-residents receiving UK rental income.
Worldwide Disclosure
Guidance on worldwide income reporting obligations for UK residents and remittance basis users.
Common Questions

Frequently asked

It depends on your income. If you receive UK rental income, a UK pension, UK employment income, or have other UK-source income above the personal allowance, you will likely need to file a UK Self Assessment return even as a non-resident. We assess your specific situation.
The SRT is the legal framework HMRC uses to determine whether you are resident in the UK for tax purposes in a given tax year. It involves a series of automatic tests and sufficient ties tests based on days spent in the UK, your accommodation, work pattern, and family connections. Getting this right is critical.
Non-UK residents can only claim the UK personal allowance if they are a citizen of a European Economic Area country, a British citizen, or if the UK has a double tax treaty with their country of residence that grants the personal allowance. We check treaty entitlement as part of our service.
In the year you leave or return to the UK, you may qualify for split-year treatment, which divides the tax year into a UK part and an overseas part. This limits UK tax to income arising in the UK part only. There are specific conditions to meet and eight split-year cases to consider. We handle this analysis.
Double tax treaties usually prevent you paying full tax in both countries on the same income. Most treaties allocate taxing rights to one country or allow a credit in one country for tax paid in the other. We review the relevant treaty and apply it to minimise your overall liability.
Related Services

Other tax services you may need

Landlord Tax → Self Assessment → Capital Gains Tax → Bookkeeping →

Based abroad?
We file your UK return.

Specialist expat and non-resident tax returns handled remotely. No UK visit required.

Chat with a Specialist