Expats
.png)
Are you a UK expat?
An expatriate typically needs to complete a UK Self Assessment tax return if they retain UK-source income, have tax ties that keep them within HMRC’s scope, or need to formally declare their non-residence status.
UK Rental Income
Renting out UK residential or commercial property remains taxable in the UK.
Landlords registered under the Non-Resident Landlord (NRL) Scheme, whether receiving rent gross or net of basic-rate tax deduction by a letting agent, generally report rental profits and expenses on the SA105 supplementary pages.
UK Capital Gains (Property and Land)
Non-residents are liable for UK Capital Gains Tax (CGT) on direct and indirect disposals of UK residential or commercial land and property.
Even if reported via the standalone 60-day UK property return, disposals are reconciled on the SA108 page of a tax return.
Claiming Non-Residence or Split-Year Treatment
To formally notify HMRC of non-residence under the Statutory Residence Test (SRT) or to claim split-year treatment in departure/arrival years, you must submit the SA109 (Residence, Domicile and Remittance Basis) supplementary page.
Note: The standard HMRC online service does not support SA109 submissions directly, requiring commercial tax software or paper filing.
UK Business, Employment, or Director Ties
Carrying on self-employment or partnership work in the UK.
Receiving taxable director’s fees or employment income for duties physically performed in the UK.
Untaxed UK Investment and Savings Income
UK dividends, trust distributions, or savings interest exceeding personal savings allowances where tax has not been deducted at source.
Claiming relief under a Double Taxation Agreement (DTA) to prevent withholding taxes or dual taxation.
UK Pensions
Receiving UK private, occupational, or state pensions where tax code adjustments or treaty relief claims need reconciling with HMRC.
Temporary Non-Residence Rules
Returning to the UK within five years of departure triggers anti-avoidance rules, making certain income or capital gains realized during the overseas period taxable upon return.
We can assist with the completion of your self assessment tax return if you are a UK Expat.
Complete our contact form or email our dedicated expat email contact@leecoombesaccountancy.com
LATEST NEWS FROM My accountant LTD
UK vacancies fall to lowest level since 2014 as hiring slows
Do you need to pay tax on your side hustle?
