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

UK Self Assessment Tax Return for Non-Residents

Being non-resident for UK tax purposes doesn't exempt you from filing a UK tax return if you have UK-source income. UK rental income, employment income from a UK employer, UK dividends, and other UK-source income remain taxable in the UK even while you live abroad. The non-resident Self Assessment return includes the SA109 (Residence) supplementary pages, which must be completed correctly to claim non-resident status and any applicable treaty relief.

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APPLICABILITY/WHO THIS IS FOR

Who this is for

✓ Non-UK residents receiving UK rental income from UK property
✓ Non-residents with UK employment income from a UK employer
✓ Former UK residents who have moved abroad but retain UK income sources
✓ Non-residents receiving UK dividends, savings interest, or pension income
✓ Those who need to apply the Statutory Residence Test to confirm non-resident status
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 — Residence, remittance basis, and overseas income supplementary pages
SA105 — UK property income (for UK rental income)
SA106 — Foreign income pages (if you also have foreign income to declare to HMRC)
SA101 — Additional information pages for more complex situations
DOCUMENTS/INFORMATION REQUIRED

Documents usually needed

■ Evidence of non-UK residency (overseas address, rental agreement, utility bills)
■ P60, P45, or employer statement if you have UK employment income
■ UK rental income records — tenancy agreements, rental amounts received
■ UK bank account interest statements
■ Details of days spent in the UK during the tax year
■ Prior year SA 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 confirm your non-resident status for the tax year
2
DOCUMENTS
Our UK tax specialists complete your SA100 and SA109 with the correct non-resident elections
3
AI PREPARATION
Any treaty relief or personal allowance entitlement is applied where applicable
4
PROFESSIONAL REVIEW / E-FILE
Your return is reviewed and submitted to HMRC before the 31 January online deadline
PROFESSIONAL REVIEW/CPA / ACCOUNTANT SIGN-OFF

When human review matters

ⓘ The Statutory Residence Test has multiple parts — split-year treatment may apply in your first or last year of UK non-residency
ⓘ Whether you qualify for the UK personal allowance as a non-resident depends on your nationality and residence status
ⓘ Non-resident landlord scheme: if registered, your rental income may be paid to you gross rather than with basic rate tax deducted

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 Self Assessment Tax Return for Non-Residents

Do I need to file a UK tax return if I live abroad?

You may need to if you have UK-source income such as rental income, UK employment income, or UK dividends. HMRC may also require a return to properly establish your non-resident status if there's any doubt about your UK tax position.

What is the SA109?

SA109 is the supplementary pages of the UK Self Assessment return covering Residence, Remittance Basis, and Overseas Income. Non-residents must complete SA109 to claim non-resident status and any treaty benefits. It includes the Statutory Residence Test boxes.

What is the UK Self Assessment filing deadline?

Paper returns: 31 October following the end of the tax year (5 April). Online returns: 31 January. We file online for all clients. Late filing penalties start at £100 immediately, increasing over time.

Can non-residents claim the UK personal allowance?

Non-residents can claim the UK personal allowance (£12,570 for 2024/25) if they are citizens of the UK, EEA, or certain treaty countries, or meet other specific conditions. We check your entitlement as part of the filing.

Who is this for?

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

UK Non-Residents Non-residents with UK-source income who must file a UK Self Assessment return. See who this is for → UK Late Filers Those catching up on overdue UK Self Assessment returns and managing HMRC penalties. See who this is for →

Related filing services

UK Tax Return After Leaving the UK → View filing service UK Statutory Residence Test Review → View filing service UK Split-Year Tax Filing → View filing service UK Non-Resident Landlord Tax Return → View filing service

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 Non-Residents filing handled?

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

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