UK Tax Return for British Expats Living Abroad
British citizens and long-term UK residents who move abroad may still have UK tax obligations even after leaving — particularly if they retain UK property, receive UK pension or investment income, or still earn UK-source employment income. The UK Statutory Residence Test determines your UK tax residency status, and getting this wrong can result in unexpected tax bills or penalties. We handle UK Self Assessment returns for non-resident British expats and ensure all UK-source income is correctly reported.
Get started with your filingWho this is for
- ✓ British citizens who have moved abroad but retain UK rental property, pensions, or bank income
- ✓ UK nationals working overseas for UK or non-UK employers
- ✓ Expats who left the UK mid-year and need a split-year treatment return
- ✓ British retirees abroad receiving UK state pension or private pension income
- ✓ UK residents who have recently become non-resident and need to establish their tax status
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 SA109 — Residence, remittance basis, and foreign income supplement
- 3 SA105 — Property income supplement for UK rental property
- 4 SA102 — Employment income supplement for any UK employment earnings
- 5 SA106 — Foreign income supplement if reporting both UK and foreign income
- 6 P85 — Leaving the UK form (HMRC notification of departure)
Documents usually needed
- 📄 UK employer P60 or P45 (if employed in the UK during the tax year)
- 📄 UK rental income and expense records
- 📄 UK bank and building society interest statements
- 📄 UK pension income statements (P60 from pension provider)
- 📄 Evidence of overseas residency — foreign employment contract, tenancy agreement, visa
- 📄 Records of days spent in the UK during the tax year
- 📄 Prior year UK tax return (SA302 or online summary)
How Nomadic.Tax works
AI-assisted preparation with licensed professional review — every time.
Tell us about your UK income sources, days in the UK, and overseas residency
Upload your UK income documents and evidence of foreign residency
Our team determines your Statutory Residence Test status and prepares the appropriate SA return
A qualified UK tax professional reviews and submits your return to HMRC
When human review matters
- ⓘ The Statutory Residence Test has multiple automatic overseas tests, automatic UK tests, and sufficient ties tests — each must be carefully applied
- ⓘ Split-year treatment applies in the year of departure or return, splitting tax liability between resident and non-resident periods
- ⓘ UK rental income for non-residents must be reported under the Non-Resident Landlord Scheme, and withholding may have occurred
[INSERT: customer testimonial, e.g. "British expat teacher in Abu Dhabi, UAE, saved money and stress using Nomadic.Tax"]
- British expat teacher, Abu Dhabi, UAE
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 Tax Return for British Expats Living Abroad
Do I need to file a UK tax return after I move abroad?
You may need to, particularly if you have UK-source income such as rental income, UK pension payments, UK dividends, or savings interest. HMRC may also issue you a tax return to complete. If you are a non-resident with only PAYE employment income that has been taxed at source, you may not need to self-assess — but you should confirm your obligations.
How does the UK Statutory Residence Test work for someone who has moved abroad?
The SRT determines whether you are UK tax resident for any given tax year. It looks at the number of days you spend in the UK, whether you have a home available in the UK, and several 'connecting factors' such as UK work, family, and accommodation. Broadly, spending fewer than 16 days in the UK in a tax year makes you automatically non-resident.
I receive a UK state pension abroad — is it taxed?
Yes. UK state pension and most private pension income paid to non-residents is subject to UK income tax at source unless a double taxation agreement with your country of residence provides relief. We ensure the correct rate is applied and any treaty exemptions are claimed.
I still own a house in the UK that I rent out — what do I need to do?
UK rental income for non-residents is subject to the Non-Resident Landlord Scheme, which means your letting agent or tenant may be required to withhold 20% basic rate tax before paying you. You then file a UK Self Assessment return to account for all allowable expenses, the personal allowance (if applicable), and any overpaid withholding.