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.
Get started with your filingWho 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
What this filing may involve
Every situation is different. The forms below commonly apply — your specific filing may vary.
- 1 SA100 — UK Self Assessment return for director income
- 2 SA109 — Non-resident status claim
- 3 SA102 — Employment pages for director's salary
- 4 SA104 — Partnership pages (if the company is structured as a partnership)
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
How Nomadic.Tax works
AI-assisted preparation with licensed professional review — every time.
We confirm your non-resident status and UK income sources
Director's salary and dividends are declared on SA102 and supplementary pages
Any treaty relief on UK income is applied where applicable
A UK tax specialist reviews and files your return to HMRC
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
[INSERT: customer testimonial, e.g. "UK company director living in Portugal in Lisbon, Portugal, saved money and stress using Nomadic.Tax"]
- UK company director living in Portugal, Lisbon, Portugal
Relevant plans
Choose the package that best fits your situation, or view all plans.
- ✓ Statutory Residence Test & split-year review
- ✓ Non-resident landlord and UK property income
- ✓ UK company salary/dividends for non-residents
- ✓ Everything in Leaver / Non-Resident
- ✓ Multiple properties or investment types
- ✓ Additional advisory support as needed
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).