Led by a PwC-Trained Chartered Accountant
Varun Gupta brings over 17 years of experience across complex international tax structures and specialist advisory. When you engage Consultax, you receive senior-level expertise from day one.
Specialist UK Accountants for Non-Residents
Living abroad does not remove your UK tax obligations. Whether you own UK property, receive UK income, hold investments, or are navigating the transition between UK residence and non-residence, HMRC expects you to report and pay correctly regardless of where in the world you live.
Consultax are specialist non-resident accountants who provide clear, expert UK tax advice for individuals living outside the UK. We understand the Statutory Residence Test, the Non-Resident Landlord Scheme, Capital Gains Tax on UK property disposals, the new Foreign Income and Gains regime, and every compliance obligation that sits between you and a clean HMRC position.
Accountants Committed To Your Success
Reliable, proactive, and results-driven, we apply the same level of dedication to your success that you bring to your business every day.
Insightful Advice That Moves You Forward
We go beyond the numbers to offer guidance that’s tailored, and built for growth.
Personalised Service That Feels Like Partnership
Your goals matter, so we deliver attentive, custom support designed to guide you towards lasting success.
Financial Clarity You Can Fully Trust
We prioritise clear communication, accounting support you can understand and rely on.
We Advise Non-Residents Across Every Situation and Every Part of the World
Consultax works with individuals who have UK tax obligations despite living outside the UK — whether that means a single rental property, a complex investment portfolio, a business interest, or a planned return to the UK. If you have a financial connection to the UK and live abroad, your tax position requires specialist attention.
We work with:
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 UK rental income fall within the Non-Resident Landlord Scheme. 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
We serve UAE-resident individuals with UK property, pension income, business interests, or plans to return to the UK — advising on the Statutory Residence Test, NRL scheme, CGT on UK property, and IHT implications of long-term UK residence.
Non-Residents Buying or Selling UK Property
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
We advise new arrivals on establishing residence, split-year treatment, and claiming the four-year Foreign Income and Gains exemption — from the point of landing, not after an incorrect first tax return.
Individuals Leaving the UK
Breaking UK tax residency requires careful SRT application, day-count management, Form P85 notification, and continued UK-source income compliance. We advise on how to sever UK tax residency cleanly.
Non-Resident Company Directors
Directors of UK companies who are not UK-resident have specific PAYE, National Insurance, and corporate tax filing obligations. We manage UK company compliance remotely and advise on the director's personal tax position.
What You Need to Know
UK Tax for Non-Residents Is Genuinely Complex. Here Is What You Are Dealing With.
The UK tax system does not draw a clean line at the border. Non-residents face a distinct but substantial body of UK tax law that governs income from UK sources, gains on UK assets, property transactions, and historical UK connections that continue to affect IHT exposure long after departure.
The Statutory Residence Test
Your UK tax obligations are determined by the SRT — a rules-based framework applied year by year. Key thresholds: fewer than 16 UK days confirms non-residence for those previously UK-resident; fewer than 46 days with no prior UK residence; exceeding 182 days automatically establishes UK residence. Between these, your ties determine the outcome.
Non-Resident Landlord Scheme
Your letting agent or tenant must withhold 20 per cent basic rate tax from your rent unless you hold NRL1 approval to receive rent gross. You must still file a UK Self-assessment return to report rental profits and claim expenses — regardless of withholding. We manage the NRL1 application and ongoing filings.
CGT on UK Property — 60 Days
Non-residents must file a CGT return and pay any tax within 60 days of completion — even if there is no gain or a loss. Rates on UK residential property are 18 per cent (basic) and 24 per cent (higher). Missing the deadline triggers automatic penalties and interest.
SDLT Non-Resident Surcharge
Since April 2021, non-UK residents purchasing UK residential property in England or Northern Ireland pay an additional 2 per cent SDLT surcharge. If any one buyer is non-UK resident, the surcharge applies to the entire transaction. A refund may be available if you become UK-resident within 12 months.
FIG Regime & Temporary Repatriation Facility
From April 2025, the remittance basis was abolished. The four-year FIG regime exempts foreign income and gains for qualifying new arrivals. The TRF allows previously sheltered income to be remitted at 12 per cent in 2025-26 and 2026-27, rising to 15 per cent in 2027-28. This window is closing.
Inheritance Tax — The Ten-Year Tail
From April 2025, UK IHT is residence-based. Long-Term Residents (10+ of the previous 20 tax years) have worldwide assets within UK IHT at 40 per cent — and a ten-year tail continues after leaving the UK. Many who assumed their IHT exposure had ended now need an urgent review.
Our Services
Specialist UK Tax & Accounting Services for Non-Residents
Every service we provide for non-resident clients is designed around the specific rules, obligations, and planning opportunities that apply to individuals living outside the UK. Our entire service is available remotely — and we are experienced in working across different time zones and jurisdictions.
UK Self-Assessment for Non-Residents
The SA109 supplementary form covering residence and overseas aspects is among the most technically demanding sections of the UK tax return and cannot be filed via HMRC's own online system. We prepare your complete Self-assessment return — covering UK rental, investment, employment, pension income, capital gains, and FIG claims — accurately 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 NRL1 approval so you can receive rent gross, prepare annual rental accounts, reconcile letting agent statements, identify allowable expenses, and file Self-assessment correctly. If you have not been filing or have had tax withheld but never reclaimed, we review your history and recover what is due.
Best for: Overseas landlords with UK residential or commercial property, expats letting their former main home, and non-resident property investors.
Capital Gains Tax on UK Property (60-Day Reporting)
We calculate your chargeable gain, apply available reliefs including Private Residence Relief, prepare and file your 60-day CGT return via HMRC's Property Reporting Service, and advise on payment. We also advise on pre-sale planning 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
We conduct a full SRT assessment reviewing your UK day count, ties, work patterns, and accommodation — and advise on leaving or arriving in the UK, split-year treatment, and how to manage day counts to maintain non-resident status.
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.
FIG Regime & TRF Planning
We advise on FIG regime eligibility, manage the annual claim on Self-assessment, optimise the four qualifying years, and plan for the transition to worldwide taxation. For those who do not qualify, we assess whether the Temporary Repatriation Facility is beneficial before the window closes.
Best for: New UK arrivals who qualify for the FIG regime, former non-doms reviewing their transition, and internationally mobile individuals with historical unremitted foreign income or gains.
SDLT Non-Resident Surcharge Advice & Refund Claims
We advise on whether the 2 per cent non-resident surcharge applies before purchase, calculate total SDLT including all rates and surcharges, and advise on refund entitlement where the buyer becomes UK-resident within 12 months. We also explain the different SDLT and SRT residence tests.
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
We review your UK residence history, assess Long-Term Resident status, advise on estate IHT exposure, and develop a structured approach to mitigation — including gifting strategies, trust considerations, and 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 needing clarity on worldwide IHT exposure.
HMRC Compliance Reviews & Voluntary Disclosure
If you have undeclared UK rental income, unreported property disposals, or prior-year compliance gaps, we review your historical position, calculate the outstanding liability including interest, and manage voluntary disclosure with HMRC — consistently attracting lower penalties than investigation.
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.
Why Consultax
Why Non-Residents and Expats Choose Consultax for UK Tax Advice
Specialist UK tax advisers for non-residents — fully remote, senior-level expertise for every engagement
We are not a generalist accounting practice that handles the occasional non-resident return. Consultax are specialist UK tax advisers for non-residents who understand the Statutory Residence Test, the Non-Resident Landlord Scheme, CGT on UK property, the FIG regime, and every cross-border consideration that connects your international life to your UK tax position. We serve clients across the world fully remotely.
Fully Remote, Worldwide Clients
We work with clients across time zones and jurisdictions — the same standard of advice and the same senior-level expertise for every engagement, wherever you are based.
ICAEW Accredited
Fully accredited Chartered Accountants regulated by the ICAEW. Every recommendation is backed by genuine professional qualification and accountability.
Cross-Border Specialist Knowledge
We understand the SRT, NRL scheme, 60-day CGT reporting, SDLT non-resident surcharge, FIG regime, and residence-based IHT — so you do not need to educate your accountant.
Transparent, Fixed-Fee Pricing
You will always know what you are paying before we begin. No hidden costs, no hourly surprises — clear, agreed pricing from the first conversation.
5-Star Rated on Feefo
Our clients rate us 5 stars on Feefo. We work hard to earn that record with every engagement.
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Quick & affordable, avoid errors and penalties, keep your finances organised with our expert accounting services & bespoke packages.
Frequently Asked Questions
Yes, in most cases. Non-residents are taxed on UK-source income including rental income from UK property, UK employment income, UK pension income, and certain investment income. Non-residents are also subject to UK Capital Gains Tax on disposals of UK property. Whether you have a UK Self-assessment filing obligation depends on your specific income sources and their amounts. We assess your position as part of every initial consultation.
Your UK residence status is determined under the Statutory Residence Test. The SRT applies a series of automatic tests based on UK day counts, UK work patterns, and UK connections. The result can appear straightforward but often is not — particularly for individuals with significant UK ties, those who spend time in the UK for business, or those in the year of arrival or departure. We conduct a full SRT assessment as part of our residency advice service.
The Non-Resident Landlord Scheme is HMRC's system for collecting tax from overseas property owners earning UK rental income. Under the scheme, your letting agent or tenant must withhold 20 per cent basic rate tax from your gross rent unless you have obtained HMRC approval to receive rent gross using Form NRL1. You must still file a UK Self-assessment return to report your rental profits and expenses, regardless of whether tax has been withheld. We manage both the NRL1 application and the ongoing Self-assessment filings.
You must report the disposal and pay any Capital Gains Tax due within 60 days of the completion date. This applies even if the disposal results in no gain or a loss — the return must still be filed. 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 reduce the liability if the property was your main residence at some point. Missing the 60-day deadline results in automatic penalties and interest.
Yes. Since April 2021, non-UK residents purchasing residential property in England or Northern Ireland pay a 2 per cent SDLT surcharge on top of all other applicable rates. If any one buyer in a joint purchase is non-UK resident, the surcharge applies to the entire transaction. The residence test for SDLT purposes is based on 183 days of physical UK presence in the 12 months before purchase — a different test from the SRT used for income tax purposes.
Ready to Put Your UK Tax Position in the Right Hands?
Living outside the UK does not simplify your tax affairs — in many cases, it makes them considerably more complex. The Statutory Residence Test, the Non-Resident Landlord Scheme, the 60-day CGT reporting deadline, the SDLT non-resident surcharge, the FIG regime, and the new residence-based IHT system all require specialist knowledge and proactive management.
Consultax provides specialist UK tax advice for non-residents and expats — delivered entirely remotely, with the expertise of an ICAEW-accredited firm led by a PwC-trained Chartered Accountant. From Self-assessment and non-resident landlord compliance to CGT on property disposals, residency planning, and IHT review — we handle every element of your UK tax position, correctly and on time.
Your goals. Our focus. Accounting with purpose.
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