UK Tax Returns for Non-Residents

Accusolve is an AAT AML-supervised UK accountancy practice. This service is for individuals with a UK filing requirement, including expats, landlords and directors living overseas. Being a director or living abroad does not by itself mean a return is required: we check the circumstances and any HMRC notice.

Preparing and Filing Your Return

We agree the tax year and income sources to cover, review your documents and prepare SA100, SA109 and the supporting pages required. These may include UK rental income, employment or director income, dividends and reportable gains. We explain the draft calculation and any claims before asking you to approve submission.

HMRC's standard online Self Assessment service does not support non-resident reporting. The options are a paper return with SA109, commercial software supporting SA109, or a tax professional. We use appropriate commercial software and professional filing processes. See HMRC's non-resident filing guidance.

When Your Position Needs a Separate Review

Residence, split-year treatment and treaty claims depend on your facts. If these are unresolved, we agree any UK tax advice for non-residents needed before completing the return. Split-year treatment is available only in specified circumstances; treaty relief is not automatic. Overseas filings, legal advice, historic corrections and substantial HMRC enquiries are outside routine return preparation unless separately agreed.

Landlords can use our Non-Resident Landlord Scheme and rental tax support. Selling UK property may also require a separate disposal report: a Self Assessment return does not replace that reporting. We can agree property Capital Gains Tax support where relevant.

Records to Gather

• Your UTR, previous returns, HMRC notices and the tax year to be filed
• Residence history, UK travel dates, work and family ties, and arrival or departure dates
• UK income statements, rental records, expense evidence and tax deducted
• Purchase and sale records for reportable disposals
• Foreign tax and residence evidence where a treaty claim is relevant

From Enquiry to Submission

1. Tell us the tax year, income sources, filing deadline and any unresolved questions.
2. We confirm the records, authorisation, scope and fee needed for that return.
3. We prepare the draft, raise queries and explain the tax calculation for your approval.
4. We submit the agreed return and explain the filing acknowledgement and payment next steps.

Scope and fees depend on the years involved, income sources, disposals, claims and condition of the records. You remain responsible for providing complete information and reviewing the return. We agree a timetable after assessing the work and available records.