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.
Get started with your filingWho 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
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 — Residence, remittance basis, and overseas income supplementary pages
- 3 SA105 — UK property income (for UK rental income)
- 4 SA106 — Foreign income pages (if you also have foreign income to declare to HMRC)
- 5 SA101 — Additional information pages for more complex situations
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)
How Nomadic.Tax works
AI-assisted preparation with licensed professional review — every time.
We apply the Statutory Residence Test to confirm your non-resident status for the tax year
Our UK tax specialists complete your SA100 and SA109 with the correct non-resident elections
Any treaty relief or personal allowance entitlement is applied where applicable
Your return is reviewed and submitted to HMRC before the 31 January online deadline
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
[INSERT: customer testimonial, e.g. "non-resident with UK property in Sydney, Australia, saved money and stress using Nomadic.Tax"]
- non-resident with UK property, Sydney, Australia
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 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.