UK Tax Return for Remote Workers Abroad
Working remotely for a UK employer from abroad, or working for a foreign employer as a UK citizen, creates specific UK tax questions. Your UK residency status under the Statutory Residence Test determines whether you're still taxable in the UK on your worldwide income, or only on UK-source income. If your employer continues to deduct UK PAYE, you may also need to reclaim UK tax paid on income earned abroad.
Get started with your filingWho this is for
- ✓ UK citizens working remotely for a UK employer from a foreign country
- ✓ UK nationals who moved abroad while retaining their UK remote job
- ✓ Those who need to confirm whether they're still UK tax resident
- ✓ Expats who want to reclaim UK PAYE tax deducted on foreign-earned income
- ✓ UK remote workers paying tax in their host country who need FTC coordination
What this filing may involve
Every situation is different. The forms below commonly apply — your specific filing may vary.
- 1 SA100 — Main UK Self Assessment tax return
- 2 SA109 — Statutory Residence Test analysis and non-resident claim if applicable
- 3 SA106 — Foreign income pages if UK-resident and receiving foreign income
- 4 P85 — Leaving the UK form (when you leave the UK permanently or for an extended period)
Documents usually needed
- 📄 Evidence of overseas residency — lease, employment contract, utility bills
- 📄 P60 or P45 from UK employer showing PAYE deducted
- 📄 Records of days spent in the UK and in your host country
- 📄 Details of UK ties: UK property, UK family, UK work days
- 📄 Prior year UK Self Assessment return (if applicable)
How Nomadic.Tax works
AI-assisted preparation with licensed professional review — every time.
We apply the Statutory Residence Test to determine your UK residency status
If non-resident, we file SA109 to claim non-resident status and reclaim excess UK PAYE
If still UK-resident, we prepare a full Self Assessment return with appropriate treaty relief
A UK tax specialist reviews and files your return to HMRC
When human review matters
- ⓘ UK PAYE continues to deduct unless your employer updates your tax code — reclaiming overpaid tax requires a Self Assessment return
- ⓘ Full-time overseas work is one of the automatic non-UK residence tests, but working days in the UK must be below 31
- ⓘ Split-year treatment may apply in the year you left the UK
[INSERT: customer testimonial, e.g. "UK developer working remotely from Spain in Barcelona, Spain, saved money and stress using Nomadic.Tax"]
- UK developer working remotely from Spain, Barcelona, Spain
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 Remote Workers Abroad
Am I still UK tax resident if I work remotely from abroad for a UK company?
Not automatically. Your UK residency status under the SRT depends on your day count in the UK, your UK ties, and whether you work full-time overseas. Working full-time abroad with fewer than 31 UK working days and fewer than 91 days in the UK typically triggers the automatic non-residence test.
My UK employer deducts PAYE — can I get it back?
If you're non-resident for UK tax, income earned wholly outside the UK may be exempt from UK tax. Filing SA109 and SA100 allows you to claim relief and reclaim any excess PAYE deducted.