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

UK Tax Return for Expats with UK Property

Whether you're renting out your former UK home or have buy-to-let property in the UK, owning UK property while living abroad creates specific UK tax obligations. UK rental income must be declared on a UK Self Assessment return, and when you sell UK residential property, you must report and pay Capital Gains Tax (CGT) to HMRC within 60 days of completion — regardless of whether you're UK resident. We handle both aspects of UK property taxation for expats.

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APPLICABILITY/WHO THIS IS FOR

Who this is for

✓ Non-resident expats renting out UK residential or commercial property
✓ Expats who sold UK property and need to report and pay CGT within 60 days
✓ Former UK homeowners who retained property when moving abroad
✓ Buy-to-let landlords who have since moved outside the UK
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 — Main Self Assessment return for rental income
SA105 — UK Property supplementary pages
SA109 — Residence pages for non-resident landlord status
HMRC 60-Day CGT Return — required within 60 days of selling UK residential property
Non-Resident Landlord Scheme registration (NRL1) if not already registered
DOCUMENTS/INFORMATION REQUIRED

Documents usually needed

■ Rental income records — tenancy agreements and all rental payments received
■ Letting agent statements showing rent received and any tax deducted
■ Allowable expense records — mortgage interest, maintenance, insurance, agent fees
■ Sale completion statement if property was sold during the year
■ Original purchase price and improvement costs for CGT calculation
PROCESS/RETURN ASSEMBLY

How Nomadic.Tax works

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

1
INFORMATION
We prepare SA105 with all rental income and qualifying deductions to minimise taxable profit
2
DOCUMENTS
If property was sold, the 60-day CGT return is prepared and filed promptly after completion
3
AI PREPARATION
SA109 is completed to confirm non-resident status for the NRL scheme
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

ⓘ The 60-day CGT reporting deadline for UK residential property sales is strict — late filing incurs penalties
ⓘ Private Residence Relief may reduce CGT on the sale of a former main home, even as a non-resident
ⓘ Mortgage interest relief for residential property is now a 20% credit, not a full deduction

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 Expats with UK Property

Do I have to report the sale of my UK home to HMRC within 60 days?

Yes. Since April 2020, non-residents who sell UK residential property must file a Non-Resident Capital Gains Tax return and pay any CGT due within 60 days of completion. This applies even if you're not otherwise required to file a Self Assessment return.

Can I claim Private Residence Relief as a non-resident?

Yes, subject to conditions. If the property was your main residence at some point, PRR can reduce your CGT exposure. The 'nomination' rules and final period exemption also apply to non-residents, though the rules changed in 2015.

What expenses can I deduct against rental income?

Allowable deductions include: mortgage interest (as a 20% credit for residential property), letting agent fees, maintenance and repairs, insurance, council tax and utilities when the property is void, and accountancy fees. Capital improvements are not deductible but increase your CGT base cost.

Who is this for?

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

UK Landlords Abroad Non-resident landlords filing UK Self Assessment on income from UK property. See who this is for → UK Non-Residents Non-residents owning UK property who must report rental or disposal income to HMRC. See who this is for →

Related filing services

UK Non-Resident Landlord Tax Return → View filing service UK Capital Gains Tax for Non-Residents → View filing service UK Self Assessment for Non-Residents → 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 Expat UK Property Owners filing handled?

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

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