Nomadic.Tax
JURISDICTION/UK AUTHORITY/HMRC TAX YEAR/2024–25 CLUSTER/UK

UK Tax Return for Company Directors Living Abroad

UK company directors who live abroad still have UK tax obligations on UK-source income, including salary drawn from a UK limited company, dividends, and director's loan account interest. Your personal UK residency status determines whether you're taxed on worldwide income or only UK-source income, but being non-resident doesn't exempt UK income from UK tax. We help UK-registered directors abroad meet their HMRC obligations efficiently.

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APPLICABILITY/WHO THIS IS FOR

Who this is for

✓ UK limited company directors who have moved abroad but retain a directorship
✓ Non-resident directors receiving salary or dividends from a UK company
✓ Directors with director's loan accounts who need to report interest or benefits
✓ Expat entrepreneurs who founded a UK company before moving abroad
FILING RECORD/FORMS THAT MAY APPLY

What this filing may involve

Every situation is different. The forms below commonly apply — your specific filing may vary.

SA100 — UK Self Assessment return for director income
SA109 — Non-resident status claim
SA102 — Employment pages for director's salary
SA104 — Partnership pages (if the company is structured as a partnership)
DOCUMENTS/INFORMATION REQUIRED

Documents usually needed

■ Company accounts and dividend vouchers for the tax year
■ Director's salary records (P60, payroll summary)
■ Director's loan account statement showing balance and any interest
■ Evidence of non-UK residence
■ Prior year SA return
PROCESS/RETURN ASSEMBLY

How Nomadic.Tax works

AI-assisted preparation with licensed professional review — every time.

1
INFORMATION
We confirm your non-resident status and UK income sources
2
DOCUMENTS
Director's salary and dividends are declared on SA102 and supplementary pages
3
AI PREPARATION
Any treaty relief on UK income is applied where applicable
4
PROFESSIONAL REVIEW / E-FILE
A UK tax specialist reviews and files your return to HMRC
PROFESSIONAL REVIEW/CPA / ACCOUNTANT SIGN-OFF

When human review matters

ⓘ Director's loan accounts can create taxable benefits or deemed dividends if not managed correctly
ⓘ Non-resident directors may have UK NIC obligations if performing director duties in the UK
ⓘ UK dividend income above the £500 allowance is taxable even for non-residents

Relevant plans

Choose the package that best fits your situation, or view all plans.

Leaver / Non-Resident
£149
For people leaving the UK or already non-resident with UK income.
  • ✓Statutory Residence Test & split-year review
  • ✓Non-resident landlord and UK property income
  • ✓UK company salary/dividends for non-residents
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UK Plus
£199
For more complex returns with multiple income sources.
  • ✓Everything in Leaver / Non-Resident
  • ✓Multiple properties or investment types
  • ✓Additional advisory support as needed
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REFERENCE/COMMON QUESTIONS

Frequently asked questions about UK Tax Return for Company Directors Living Abroad

Am I still required to file a UK return if I'm non-resident and a company director?

Yes, if you receive UK-source income such as director's salary or dividends from a UK company. Non-residency reduces your UK tax exposure to UK-source income only, but it doesn't eliminate the need to declare that income.

Can I still pay myself dividends from my UK company while living abroad?

Yes. UK dividends received by non-residents are subject to UK income tax (above the £500 dividend allowance). The applicable rate depends on whether you receive the personal allowance (available to some non-residents under treaty provisions).

Who is this for?

Browse by your situation for tailored guidance and the right package.

UK Non-Residents Non-resident company directors with UK directorship income and HMRC filing obligations. See who this is for → UK Leavers UK leavers who remain directors of UK companies after relocating abroad. See who this is for →

Related filing services

UK Self Assessment for Non-Residents → View filing service UK Statutory Residence Test Review → View filing service UK Tax Return After Leaving the UK → View filing service See All Pricing & Plans → View pricing & packages

If you live abroad — guides by country

Each country has its own DTA provisions, local tax authority, and HMRC complexities. Find your specific country guide below.

SpainFranceUAEAustraliaGermanyNetherlandsPortugalThailandCanadaSingaporeIrelandSouth Africa All countries →

Ready to get your UK Company Directors filing handled?

AI-assisted preparation, reviewed and e-filed by licensed professionals. Fixed price, no surprises.

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