UK Self Assessment for Non-Residents with UK Employment Income
Non-UK residents who receive UK employment income — whether from a UK employer, from employment income with a UK source, or from equity awards tied to UK work periods — must report this income through UK Self Assessment in most cases. The tax position is complex: UK and foreign workday splits, Overseas Workday Relief (for eligible short-term business visitors), and double taxation treaty provisions all affect the amount of UK tax owed. We handle this specialist area for non-residents with UK work obligations.
Get started with your filingWho this is for
- ✓ Non-residents employed by UK companies who work partly in the UK and partly overseas
- ✓ Short-term business visitors to the UK with UK employment income
- ✓ Non-residents receiving UK share awards, options, or bonuses related to prior UK employment
- ✓ Employees of non-UK companies seconded to the UK for part of the year
- ✓ Non-residents who qualify for Overseas Workday Relief and want to ensure it is correctly claimed
What this filing may involve
Every situation is different. The forms below commonly apply — your specific filing may vary.
- 1 SA100 — UK Self Assessment tax return
- 2 SA102 — Employment income supplement
- 3 SA109 — Residence, remittance basis, and foreign income supplement
- 4 PAYE reconciliation and repayment claims if too much tax was withheld
- 5 STBV (Short-Term Business Visitor) agreement claims if employer has a bilateral arrangement
Documents usually needed
- 📄 P60 or P45 from UK employer
- 📄 Employment contract showing UK work obligation and overseas work split
- 📄 Employer-provided workday records or travel records showing UK workdays vs non-UK workdays
- 📄 Share award or equity vesting documentation and HMRC valuations
- 📄 Evidence of non-UK residence (foreign tenancy, employment contract, visa)
- 📄 Prior year UK tax return if previously filed
How Nomadic.Tax works
AI-assisted preparation with licensed professional review — every time.
Tell us about your UK employment, employer, and workday split between the UK and overseas
Upload your P60, employment contract, and workday records
Our team determines your UK tax liability, applying treaty provisions and Overseas Workday Relief
A qualified UK tax professional files your Self Assessment return and claims any PAYE repayment
When human review matters
- ⓘ Overseas Workday Relief requires the individual to have been non-resident for three consecutive tax years immediately before the year of claim — our team checks eligibility
- ⓘ UK PAYE may have been applied at the full rate regardless of the overseas workday split — a repayment may be due
- ⓘ Share awards vesting after departure from the UK require apportionment based on UK vs non-UK work periods during the vesting schedule
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Relevant plans
Choose the package that best fits your situation, or view all plans.
- ✓ Self Assessment tax return
- ✓ Employment and basic self-employment income
- ✓ Basic reliefs and allowances
- ✓ 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 for Non-Residents with UK Employment Income
I work for a UK company but live overseas — am I taxed in both countries?
Most likely yes, but a double taxation agreement may provide relief. UK tax applies to the portion of your employment income attributable to UK workdays. Your country of residence may tax all of your income, but you would claim a tax credit for UK taxes paid. The exact position depends on the specific treaty.
What is Overseas Workday Relief?
Overseas Workday Relief (OWR) allows eligible non-domiciled non-residents to exclude from UK tax the portion of their employment income earned on overseas workdays — provided that income is paid into and kept in an overseas bank account. OWR is available for up to three years after arriving in the UK as a non-dom.
I received a share award that vested after I left the UK — is any of it UK-taxable?
The UK taxes the portion of the share award that corresponds to UK workdays during the vesting period. If your vesting period was three years and one of those years included UK employment, roughly one-third of the gain may be UK-taxable. The calculation requires the vesting period, UK workdays, and total workdays.
My UK employer deducted full PAYE — can I get a refund for overseas workdays?
Yes. This is one of the most common situations we handle. UK PAYE is often deducted on full salary without adjusting for overseas workdays. A Self Assessment return allows you to apportion the income correctly and claim a refund of any overpaid PAYE.