UK tax advice while you live abroad
File your UK tax return online from abroad. Specialist non-resident tax advice, SA100/SA109 filing, pensions, and overseas income.
Being non-resident does not necessarily end your UK filing obligations. UK income and assets can remain taxable, and changes to your days or ties can alter your residence position.
Common issues for people overseas
- File your UK Self Assessment tax return online from abroad with SA109 residence pages
- Annual UK tax residence reviews, Statutory Residence Test, and visit tracking
- UK rental income and Non-Resident Landlord Scheme (NRLS) compliance
- UK employment, company directorships and business interests
- Pensions, dividends, interest and double tax treaty relief claims
- UK land, property disposals and capital gains tax calculations
How the review works
- 1
Understand your UK connections
Review income, assets, work and visits to Britain.
- 2
Confirm what is taxable
Separate UK-source obligations from overseas matters.
- 3
Review treaty relief
Check whether double-tax relief or a treaty claim is relevant.
- 4
Keep HMRC current
Prepare returns, claims and supporting residence information.
What you receive
- No guesswork about filing
- A defensible residence position
- Coordinated UK advice
- Year-round continuity
Frequently Asked Questions
Do non-residents get the UK Personal Allowance (£12,570)?
Yes. British citizens, European Economic Area (EEA) nationals, and citizens of countries with qualifying Double Taxation Treaties retain their entitlement to the full UK Personal Allowance under Section 56 of the Income Tax Act 2007. This must be formally claimed on Box 16 of supplementary form SA109.
Do I pay UK tax on my UK state or private pension while living abroad?
UK State Pensions and private pensions remain UK-source income, but the right to tax them is governed by the relevant Double Taxation Treaty (DTT). Many treaties give exclusive taxing rights to your country of residence, allowing you to obtain an NT (Nil Tax) code from HMRC so your pension is paid without UK tax deductions.
What is the SA109 form and why can't I submit it on the standard HMRC website?
Form SA109 is the statutory supplementary return used to declare non-residence, claim split-year treatment, or apply the remittance basis. HMRC's default online portal does not support filing form SA109. Non-residents must either submit a paper return by 31 October or file electronically through commercial HMRC-approved software or an authorised tax agent like Aoline.
Should I pay voluntary National Insurance contributions while living abroad?
Paying voluntary Class 2 or Class 3 National Insurance contributions (via Form CF83) allows expats to protect or build their qualifying years for the full UK State Pension. Class 2 contributions are particularly cost-effective if you were employed or self-employed in the UK immediately prior to leaving.
Do non-residents pay UK Inheritance Tax (IHT) on UK property or assets?
Yes. UK residential and commercial property is always within the scope of UK Inheritance Tax (40% above the nil-rate band), regardless of whether the owner is UK resident or non-resident. Holding UK residential property through offshore companies or trusts no longer shields it from UK IHT under Schedule A1 rules.
Do I have to file a UK tax return if my UK rental income is below the personal allowance?
Yes, if HMRC has issued you a Notice to File (SA100), or if your gross annual UK rental income before expenses is £10,000 or more, or if net rental profits exceed £2,500. Additionally, non-residents must file SA109 each year to formally claim entitlement to the £12,570 personal allowance.
Tell Me What Is Going On
Share the outline in your own words. I will read it personally, identify your UK tax connections, and reply with the clearest next step.
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