Specialist UK Accountants for Non-Residents

UK Expats Living Abroad

British nationals who have moved overseas but retain UK income sources, UK property, UK pensions, or investments. We manage your UK Self-assessment filings, advise on your residency position under the Statutory Residence Test, and ensure your UK obligations are met without interrupting your life abroad.

Non-Resident Landlords

Overseas property owners earning rental income from UK property are subject to the Non-Resident Landlord Scheme. Unless you hold HMRC approval to receive rent gross, your letting agent or tenant must withhold 20 per cent basic rate tax from your rent. We manage NRL1 approval applications, Self-assessment filings, and ongoing rental income reporting from wherever you are based.

Foreign Nationals with UK Investments

Non-UK residents who hold UK shares, bonds, or other investment assets may have UK income tax or Capital Gains Tax obligations. We identify what is in scope, what is not, and ensure your UK filing position is correct.

UAE-Based Clients with UK Ties

As a practice with dedicated UK and UAE expertise, we serve UAE-resident individuals with UK property, UK pension income, UK business interests, or plans to return to the UK. We advise on the Statutory Residence Test in the context of UAE residency, the NRL scheme, CGT on UK property disposals, and the UK IHT implications of long-term UK residence prior to UAE relocation.

Non-Residents Buying or Selling UK Property

The purchase and disposal of UK residential property carries specific SDLT, CGT, and reporting obligations for non-residents that differ materially from the rules applying to UK residents. We advise on the 2 per cent SDLT non-resident surcharge, the 60-day CGT reporting deadline, available reliefs, and the overall tax cost of a transaction before it completes.

New Arrivals to the UK

Individuals arriving in the UK from abroad face a different set of considerations: establishing their residence position, understanding split-year treatment, and for those who qualify claiming the four-year Foreign Income and Gains exemption. We advise new arrivals from the point of landing, not after their first tax return has been filed incorrectly.

Individuals Leaving the UK

Breaking UK tax residency is not as simple as moving abroad. The Statutory Residence Test must be applied correctly, UK day counts must be managed carefully, HMRC must be notified via Form P85, and UK-source income obligations continue. We advise individuals leaving the UK on how to sever UK tax residency cleanly and manage the transition correctly.

Non-Resident Company Directors with UK Business Interests

Directors of UK companies who are not resident in the UK have specific PAYE, National Insurance, and corporate tax filing obligations. We manage the UK company's compliance requirements remotely and advise on the director's personal tax position in the context of their non-resident status.

The Statutory Residence Test: Your Starting Point for Everything

Your UK tax obligations as a non-resident are determined entirely by your status under the Statutory Residence Test (SRT). The SRT is a rules-based framework that determines whether you are UK-resident or non-UK-resident in any given tax year. It is complex, it must be applied year by year, and getting it wrong has significant financial consequences.

The SRT involves three stages: automatic overseas tests (which, if met, confirm non-residence without further analysis), automatic UK residence tests (which, if met, confirm UK residence), and sufficient ties tests (which apply where neither set of automatic tests produces a clear result). The relevant ties include family connections in the UK, a UK home, substantive UK work, and historic time spent in the UK.

Key day count thresholds: fewer than 16 UK days in a tax year confirms non-residence for those previously UK-resident; fewer than 46 days for those with no prior UK residence history. Exceeding 182 days automatically establishes UK residence. Between these thresholds, the number of ties you hold determines the outcome.

A specialist UK tax adviser who understands the SRT is not optional for individuals managing significant UK financial interests from abroad.

Non-Resident Landlord Scheme: Rental Income Tax for Overseas Landlords

If you own UK rental property and live outside the UK, you fall within the Non-Resident Landlord Scheme. Under this scheme, your letting agent or your tenant directly, if no agent is used is required to deduct 20 per cent basic rate income tax from your gross rent before passing the balance to you. This continues until you obtain HMRC approval to receive rent gross using Form NRL1 (for individuals).

Receiving approval to receive rent gross does not mean your rental income is tax-free. It means the withholding obligation is removed and your account for the income tax yourself through Self-assessment. The tax withheld under the scheme is credited against your UK tax liability at the year end.

Crucially, you must still file a UK Self-assessment return to report your rental profits, claim allowable expenses, and settle any balance of tax due regardless of whether tax has been withheld at source. Many non-resident landlords are unaware of this obligation or have not filed correctly for years. We manage the NRL1 application, Self-assessment filings, and any historical correction that is needed.

Capital Gains Tax on UK Property Disposals (60 Days, No Exceptions)

Since April 2015, non-UK residents have been subject to UK Capital Gains Tax on the disposal of UK residential property. Since April 2019, this extended to UK commercial property and certain indirect disposals. The rules are strict and the deadlines are tight.

When you sell UK property as a non-resident, you must file a Capital Gains Tax return with HMRC and pay any tax due within 60 days of the completion date. This obligation applies even if the disposal results in no gain, or in a loss. There is no exception for nil-gain disposals, the return must still be filed.

The gain is broadly calculated from the April 2015 rebasing value for residential property (or April 2019 for commercial property), though different computational methods may apply depending on your circumstances. CGT rates on UK residential property for non-residents are 18 per cent (basic rate) and 24 per cent (higher rate). Private Residence Relief may be available if the property was your main home at some point during ownership.

Missing the 60-day deadline results in automatic late filing penalties and interest charges. We calculate your CGT liability, identify all available reliefs, and file within the deadline without exception.

SDLT Non-Resident Surcharge, Buying UK Property from Abroad

Since April 2021, non-UK resident individuals, companies, and trusts purchasing UK residential property in England or Northern Ireland pay an additional 2 per cent Stamp Duty Land Tax surcharge on top of all other applicable rates. For joint purchases, if any one buyer is non-UK resident, the surcharge applies to the entire transaction price.

The SDLT residence test for this purpose is based purely on physical presence: you are UK-resident for SDLT purposes if you were present in the UK for at least 183 days in the 12 months ending on the date of the transaction. This is a different and simpler test than the SRT used for income tax. Critically, if you become UK-resident within 12 months after purchase, by subsequently spending 183 days in the UK, you may be entitled to a refund of the surcharge, provided the claim is made within two years of the transaction.

We advise on your SDLT position before any transaction completes, not after.

The Foreign Income and Gains Regime: A Planning Window for New UK Arrivals

From 6 April 2025, the UK's non-dom remittance basis of taxation was abolished. In its place, the Foreign Income and Gains (FIG) regime provides a four-year exemption on foreign income and gains for individuals arriving in the UK after at least ten consecutive tax years of non-UK residence.

During the four-year FIG window, qualifying foreign income and gains are entirely exempt from UK tax and can be brought into the UK without restriction. After four years, worldwide income and gains become fully taxable in the normal way. The FIG regime must be claimed on the UK Self-assessment return; it is not automatic.

For those who do not qualify for the FIG regime typically those returning to the UK after fewer than ten years abroad; the Temporary Repatriation Facility (TRF) offers a transitional window to bring previously unremitted foreign income and gains to the UK at a flat rate of 12 per cent in 2025-26 and 2026-27, rising to 15 per cent in 2027-28. This window is time-limited and requires prompt, informed action.

Inheritance Tax: The Ten-Year Tail

From 6 April 2025, UK Inheritance Tax moved from a domicile-based to a residence-based system. An individual who has been UK-resident in ten or more of the previous twenty tax years is classified as a Long-Term Resident meaning their worldwide assets fall within the scope of UK IHT at 40 per cent, regardless of where they now live.

Critically, a ten-year tail applies after leaving the UK. A long-term UK resident who departs retains full UK IHT exposure on their worldwide estate for a decade after their departure date. For individuals who left the UK several years ago and assumed their UK IHT exposure had ended, this is a significant development that requires immediate review.

UK Self-Assessment for Non-Residents

Filing a UK Self-assessment return as a non-resident is significantly more complex than a standard domestic return. The SA109 supplementary form; covering residence, remittance basis, and overseas aspects is one of the most technically demanding sections of the UK tax return and cannot be filed using HMRC's own online system. It must be submitted using third-party software by a qualified adviser.

We prepare your complete UK Self-assessment return; covering UK rental income, investment income, employment income from UK sources, pension income, capital gains, and any FIG regime claims; accurately, in full, and on time.

Best for: Non-resident landlords, expats with UK pension or investment income, individuals with multiple UK income sources, and anyone who has previously filed incomplete or incorrect returns.

Non-Resident Landlord Registration & Rental Accounts

We manage every aspect of your UK rental tax position as a non-resident landlord. This includes applying for NRL1 approval so that you can receive rent gross without withholding deductions, preparing your annual rental accounts, reconciling letting agent statements, identifying all allowable expenses, and filing your Self-assessment return with the rental income correctly reported.

If you have not been filing correctly or have had tax withheld but never reclaimed through a return; we review your historical position, calculate the outstanding position, and either correct prior years or recover overpaid tax on your behalf.

Best for: Overseas landlords with UK residential or commercial property, expats letting their former main home, and non-resident property investors with single or multiple UK properties.

Capital Gains Tax on UK Property (60-Day Reporting)

We handle the complete CGT reporting process for non-residents disposing of UK property. We calculate your chargeable gain from the correct base value, apply all available reliefs (including Private Residence Relief where applicable), prepare and file your 60-day CGT return via HMRC's Property Reporting Service, and advise on payment due. Where the disposal results in a nil gain or a loss, we file the mandatory return to protect your position.

We also advise on pre-sale planning including the timing of disposals, use of the annual CGT exemption, and the potential impact of the disposal on your broader UK tax position before contracts are exchanged, not after.

Best for: Non-residents selling UK residential or commercial property, expats disposing of former UK homes, and non-resident investors selling property held directly or through a structure.

Statutory Residence Test Advice & Residency Planning

Establishing or breaking UK tax residence requires careful analysis and precise day-count management. We conduct a full SRT assessment for your specific circumstances; reviewing your UK day count, your ties to the UK, your work patterns, and your accommodation position and advise on what this means for your UK tax obligations in the current and future tax years.

For individuals planning to leave the UK, we advise on how to break UK residency cleanly, how to manage UK day counts to remain non-resident, and what UK income tax, CGT, and IHT implications remain in force after departure. For those arriving in the UK, we establish your residence position from day one and advise on split-year treatment and FIG regime eligibility.

Best for: Anyone uncertain about their UK residence status, individuals planning to move abroad or return to the UK, and those managing UK day counts carefully to maintain non-resident status.

FIG Regime & TRF Planning for Non-Doms and New Arrivals

The Foreign Income and Gains regime represents a genuine and time-limited planning opportunity for qualifying new UK residents. We advise on FIG regime eligibility, manage the annual claim on your Self-assessment return, optimise the use of each of the four qualifying years, and plan for the transition to full UK worldwide taxation at the end of the FIG window.

For individuals who were previously on the remittance basis and do not qualify for FIG, the Temporary Repatriation Facility offers a closing window to bring historical unremitted foreign income and gains to the UK at significantly reduced rates of 12 per cent and 15 per cent. We assess your unremitted position, advise on whether TRF is beneficial, and manage the process before the window closes.

Best for: New UK arrivals who qualify for the FIG regime, former non-doms reviewing their transition position, and internationally mobile individuals with historical unremitted foreign income or gains.

SDLT Non-Resident Surcharge Advice & Refund Claims

We advise non-residents on their SDLT position before any UK residential property purchase; establishing whether the 2 per cent non-resident surcharge applies, calculating the total SDLT cost including all applicable rates and surcharges, and advising on any refund entitlement where the buyer subsequently becomes UK-resident within 12 months of the transaction.

We also advise on the interaction between SDLT non-resident status and SRT-based income tax residency which are determined by different tests and can produce different outcomes for the same individual.

Best for: Non-residents purchasing UK residential property, joint purchasers where one buyer is non-UK resident, and those who paid the surcharge and may be entitled to a refund.

UK Inheritance Tax Planning for Non-Residents & Returning Expats

The introduction of the residence-based IHT system from April 2025 has created significant and urgent planning needs for many long-term non-residents. If you have been UK-resident for ten or more of the previous twenty tax years, your worldwide estate may be within the scope of UK IHT and a ten-year tail continues after you leave.

We review your UK residence history, assess your Long-Term Resident status, advise on the IHT exposure of your estate, and develop a structured approach to mitigating this exposure over time including gifting strategies, trust considerations, and the use of life assurance in trust where appropriate.

Best for: Long-term UK residents who have recently moved abroad, returning expats reviewing their IHT position, and internationally mobile individuals who need clarity on whether UK IHT applies to their non-UK assets.

HMRC Compliance Reviews & Voluntary Disclosure

Non-residents are a specific area of HMRC compliance focus. If you have not been filing UK Self-assessment returns correctly or have undeclared UK rental income, unreported property disposals, or unaddressed compliance gaps from prior years; the most effective course of action is a proactive voluntary disclosure before HMRC initiates contact.

We conduct a thorough review of your historical UK tax position, identify what needs to be corrected, calculate the outstanding liability including interest, and manage the disclosure process with HMRC on your behalf. Voluntary disclosure consistently attracts lower penalties than being investigated, and prompt action protects your position.

Best for: Non-residents who have not filed UK returns for rental income or property disposals, those with undisclosed UK source income, and anyone who has received HMRC correspondence about their non-resident tax position.