Self Assessment for Non-Residents and Expats: What You Need to Know

Living abroad doesn’t always mean you’ve left your UK tax obligations behind. If you’re a non-resident or an expat with income connected to the UK, you may still need to file a Self Assessment tax return. The rules can be complex — especially when dealing with foreign income and avoiding double taxation — but understanding the basics will help you stay compliant.

👤 Who Needs to File?

You may need to submit a UK Self Assessment if you are:

• A non-resident with UK rental income (e.g., letting out a property while living overseas)

• An expat with UK business interests such as directorships, self-employment, or investments

• Someone with foreign income that still needs to be declared in the UK under HMRC rules
  

📌 Key Considerations for Non-Residents and Expats

• The Statutory Residence Test (SRT): This determines whether HMRC classifies you as UK resident or non-resident for tax purposes. Even short visits to the UK can affect your status.

• Double Taxation Agreements (DTAs): If you pay tax on the same income abroad, a DTA may allow you to claim relief so you’re not taxed twice.

• SA109 Supplementary Pages: Non-residents and expats often need to complete the SA109 form, covering residence status, remittance basis claims, and other international tax issues.

✅ Conclusion

Expats and non-residents face unique tax challenges. From working out your residency status to navigating international tax treaties, the process can be complicated. Seeking professional guidance ensures your Self Assessment is completed correctly, helping you avoid penalties and unnecessary double taxation.