Accusolve is an AAT AML-supervised UK accountancy practice. We help you establish which UK obligations apply and prepare the agreed returns and claims. Living abroad does not by itself mean you owe UK tax or need a tax return.
Who We Help
- Non-UK residents with UK rental income and overseas landlords
- Expatriates with continuing UK tax obligations
- Overseas directors and shareholders with UK business interests
- People leaving or returning to the UK
- Non-residents disposing of UK property or land
- Internationally connected individuals needing UK Self Assessment support
The tax treatment differs across these situations. We review your circumstances before agreeing the support you need.
Non-Resident Self Assessment and SA109
If you need to report UK income as a non-resident, HMRC's standard online Self Assessment service cannot handle that reporting. The options are a paper return with SA109, commercial software supporting SA109, or a tax professional. See GOV.UK guidance on UK income while living abroad.
We can prepare and submit your non-resident UK tax return, including SA109 and relevant supporting pages, through appropriate commercial software and professional filing processes. We first review whether a return is required and can help with HMRC correspondence.
UK Rental Income and Overseas Landlords
UK rental income may create UK tax and reporting obligations even when you live overseas. Our non-resident landlord tax support covers rental records, property income returns and the Non-Resident Landlord Scheme where relevant.
Capital Gains on UK Property and Land
Selling or otherwise disposing of UK property or land can create UK Capital Gains Tax obligations. Non-residents must report qualifying disposals even where no tax is due. Residential-property reporting and payment of any tax due are generally required within 60 days of completion. See HMRC's non-resident property disposal guidance.
Non-residents generally do not pay UK CGT on ordinary UK assets such as normal shareholdings. Exceptions can include temporary non-residence and indirect disposals involving UK-property-rich companies. We can review the position and prepare relevant Capital Gains Tax calculations and reporting.
Reviewing Double-Taxation Relief
A relevant Double Taxation Agreement may allow full or partial relief, depending on the country, income type and treaty provisions. Our double-taxation support includes reviewing available treaty relief and the method of claim. Relief is not automatic; HMRC's HS304 guidance explains the conditions and evidence needed.
Residence, Leaving and Returning to the UK
UK tax residence is assessed under the Statutory Residence Test, including UK day counts, automatic tests and UK ties. Split-year treatment may apply in specific arrival or departure circumstances. Our tax residence review helps establish your position and the reporting implications.
If you are arriving in or returning to the UK, the rules for foreign income and gains changed on 6 April 2025: the remittance basis was abolished and replaced by a residence-based framework. The 4-year Foreign Income and Gains (FIG) regime may be available to qualifying new UK residents within their first four UK-resident tax years following at least ten consecutive tax years of non-UK residence. It does not apply while you remain non-UK resident. We can review eligibility and the implications of a claim.
Agreeing the Advice You Need
Tell us where you live, the tax years involved and the question you need answered. We agree the UK tax review and fee before starting. The number of income sources, years, transactions and countries involved, and any gaps in the records, affect the work required. Return preparation, property-disposal reporting and historic corrections are agreed separately where needed. Overseas tax filings and legal matters may require an adviser in the relevant country.
How Non-Resident UK Tax Support Works
- Understand where you live, your UK connections and the UK income or assets involved.
- Review your residence status and UK filing and reporting obligations.
- Gather records and prepare the relevant calculations, returns or relief claims.
- Submit agreed UK filings and explain payment deadlines and next steps.
What We Need From You
Depending on your circumstances, we may need:
- Your UTR, previous UK tax returns and HMRC correspondence
- UK rental records and property purchase or sale information
- Employment, director and investment income records
- Dates spent in and outside the UK, residence history and UK ties
- Foreign tax information where treaty relief is relevant
Non-Resident UK Tax FAQs
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Do non-UK residents pay UK tax?
They may owe tax on UK-source income, including rent or employment income, depending on their circumstances, applicable allowances and treaty provisions. Non-residence alone does not establish a tax bill or a filing requirement.
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How do non-residents file a UK Self Assessment return?
Where a return is required, use a paper return with SA109, commercial software supporting SA109, or a tax professional. HMRC's standard online Self Assessment service does not support non-resident reporting. We can prepare and submit the relevant return through appropriate software.
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What is the Statutory Residence Test?
It determines UK tax residence using day counts, automatic tests and UK ties. Specific arrival or departure circumstances may qualify for split-year treatment; this requires a review of your facts.
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Can non-residents claim double-taxation relief?
A relevant treaty may permit full or partial relief, depending on the country, income type and its conditions. We review available relief, supporting evidence and the appropriate method of claim; relief is not automatic.
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Do non-residents pay UK Capital Gains Tax on property?
A disposal of UK property or land may create a CGT liability. Qualifying disposals must be reported even if no tax is due. For residential property, reporting and payment of any tax due are generally required within 60 days of completion.