For all UK Expats these links may be of use for your up to date information on National Insurance payments when living abroad and personal tax.
1. Overview
You usually have to pay tax on your UK income even if you’re not a UK resident. Income includes things like:
Pension
Rental income
Savings interest
Wages
Rental income
Savings interest
Wages
You pay Income Tax on income above your tax-free limit (‘Personal Allowance’), if you’re eligible for it, eg you have a British passport.
The country where you live might tax you on your UK income. If it has a ‘double-taxation agreement’ with the UK, you can claim tax relief in the UK to avoid being taxed twice.
When tax isn’t due or is already deducted
Non-residents don’t usually pay UK tax on:
Non-residents don’t usually pay UK tax on:
the State Pension
interest from UK government securities (‘gilts’)
If you live abroad and are employed in the UK, your tax is calculated automatically on the days you work in the UK.
interest from UK government securities (‘gilts’)
If you live abroad and are employed in the UK, your tax is calculated automatically on the days you work in the UK.
Tax on your savings interest is deducted by your bank or building society unless you give them form R105.
When to report your income to HMRC
You usually have to send a Self Assessment tax return if:
You usually have to send a Self Assessment tax return if:
you rent out property in the UK
you work for yourself in the UK
you have a pension outside the UK and you were UK resident in one of the 5 previous tax years
you have other untaxed income
You don’t need to report your income to HMRC if you’ve already claimed tax relief under a ‘double-taxation agreement’.
you work for yourself in the UK
you have a pension outside the UK and you were UK resident in one of the 5 previous tax years
you have other untaxed income
You don’t need to report your income to HMRC if you’ve already claimed tax relief under a ‘double-taxation agreement’.
Sending a Self Assessment tax return
You can’t use HMRC’s online services to tell them about your income if you’re non-resident. Instead, you need to:
send your tax return by post
use software
get help from a professional, eg an accountant
Fill in the ‘residence’ section (form SA109 if you’re sending it by post) to tell HMRC you’re non-resident. Fill in any sections relating to your type of income.
use software
get help from a professional, eg an accountant
Fill in the ‘residence’ section (form SA109 if you’re sending it by post) to tell HMRC you’re non-resident. Fill in any sections relating to your type of income.
You’ll be fined if you miss the deadline –
