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

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.

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APPLICABILITY/WHO THIS IS FOR

Who 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
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 UK Self Assessment tax return
SA109 — Statutory Residence Test analysis and non-resident claim if applicable
SA106 — Foreign income pages if UK-resident and receiving foreign income
P85 — Leaving the UK form (when you leave the UK permanently or for an extended period)
DOCUMENTS/INFORMATION REQUIRED

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)
PROCESS/RETURN ASSEMBLY

How Nomadic.Tax works

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

1
INFORMATION
We apply the Statutory Residence Test to determine your UK residency status
2
DOCUMENTS
If non-resident, we file SA109 to claim non-resident status and reclaim excess UK PAYE
3
AI PREPARATION
If still UK-resident, we prepare a full Self Assessment return with appropriate treaty relief
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

ⓘ 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

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 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.

Who is this for?

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

Remote Workers Overseas workers employed by UK companies who need to file a UK Self Assessment. See who this is for → UK Non-Residents Non-residents with UK employment income from remote work arrangements. See who this is for →

Related filing services

UK Statutory Residence Test Review → View filing service UK Self Assessment for Non-Residents → View filing service UK Tax Return After Leaving the UK → View filing service Tax Filing for Remote Workers Abroad → 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 Remote Workers filing handled?

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

Start your filing today