UK tax advice for people living in Iraq
UK tax residence, day-count tracking, and UK property returns for contractors and expats working in Iraq.
Short answer: Working in Iraq (oil & gas, security, or consultancy) while maintaining family or property in the UK requires strict day-count management. Matthew verifies your non-resident status and files your UK tax returns so your overseas earnings remain protected.
Key points
- Maintain a strict log of UK visits, work rotation dates, and flight records.
- UK rental properties remain taxable and require annual Self Assessment.
- Split-year treatment protects your earnings from your departure date.
- Matthew files your SA109 non-resident schedule directly with HMRC.
Rotation schedules and UK day limits
Expats working in Iraq on rotation (such as 28/28 or 6-week rotations) must monitor their UK days carefully. Excessive days in the UK between rotations can accidentally trigger UK tax residency.
Matthew reviews your work rotation calendar to ensure your overseas income stays 100% tax-free.
Written and reviewed by Matthew S Manderson CTA ATT AMIT
Chartered Tax Adviser (CTA), Association of Taxation Technicians (ATT), Association of Malta International Taxation (AMIT). General guidance only; tax treatment depends on individual facts.