Residency

We are a first point of contact for most people not resident in the United Kingdom (UK) who receive income from a source in the UK or pay UK National Insurance Contributions (NIC) or both. We handle a wide range of operational and technical work (including compliance) relating to non-resident individuals, non-resident trusts and non-resident companies.

We aim to provide a first class tax and NIC service to ensure that everyone understands and receives what they are entitled to and understands and pays what they owe. If there is any information you would like to see on these pages, please send us your comments clearly marking your feedback for Residency.

• Non-Residents: Frequently Asked Questions - read our answers to your frequently asked questions.
• Latest news.

National Insurance

• National Insurance Contributions for those abroad
  Here is information on healthcare and retirement pension forecasts for those abroad. There is also guidance on:
  • UK National Insurance liabilities whilst abroad; and
  • the EC regulations and bi-lateral convention rules on Social Security.

Tax

• Non-resident landlord scheme
  This section explains how non-resident individuals, companies and trustees can apply to receive their rental income with no tax deducted.
• Double Taxation relief claims
  This section explains how non-resident individuals and companies can apply for relief from UK tax when they are entitled to benefit under the terms of a Double Taxation Treaty.
• Self-assessment for non-residents
  This includes pensioners, partners, directors of UK companies, Lloyds underwriters and landlords.
• Personal allowance claims
  This explains how non-resident individuals can claim for repayment of tax when they are entitled to claim UK Personal Allowances against UK income, including form R43.
• Residence and Domicile issues
  This provides advice on residence and domicile issues, including forms P85, P86, DOM1 and R105.
• Foreign entertainers
  This outlines the UK tax liability of non-UK resident entertainers and sportsmen and women.
• Capital Gains for non-residents
  See our answers to your frequently asked questions
• Application by a non-resident for gross annuity payments
  For annuities currently not taxed under Pay as you Earn, including form AF.
• UK Government Securities 'Free Of Tax to Residents Abroad' (FOTRA’s)

Tax matters specific to Non-Resident companies

• Double Taxation relief for inter-company loan interest and inter-company royalties
  This includes details of the Provisional Treaty Relief (PTR) Scheme which allows a UK company borrower to pay interest to a non-resident lender with Double Taxation relief at source on a provisional basis.
• Non-resident company landlords: self-assessment
  All non-resident company landlord tax returns are dealt with by Residency.
• Cross border interest and royalty payments
  Implementation of EU Directive dealing with interest and royalty payments between associated companies in different member states of the European Union (2003/49/EC).

Tax matters specific to non-resident trusts

Non-resident trusts and foreign estates including:

• Trustees abroad
  This provides information on residence rules for trustees, self-assessment and trustees who are not resident in the UK for capital gains tax purposes.
• Beneficiaries of foreign trusts
  Foreign trusts are either 'Baker' types or 'Garland' types.
• Transfer of assets abroad
  We deal with operational and technical work relating to the transfer of assets abroad.

Other:

• Other offices that deal with non-residents
• Residency helpline

We can only comment on whether or not you are due to pay tax in the UK. If you would like to know about overseas tax laws, you may find our links to overseas government taxation websites useful.

News

15 September

An invitation to comment on new Residence & Domicile Guidance
HMRC are asking for comments on the content of the new guidance currently being written to help customers on issues of residence, non residence and domicile for UK tax purposes.

6 December

Form R43 and Notes (2008)
Form R43 (2008) and R43 Notes (2008) are now available, for non-residents wanting to claim UK tax allowances for the 2007-08 tax year.

26 June

National Insurance Contributions for those abroad
Forms CA3837 and CA8421 have been updated and forms CA8450 and CA8451 are now available.

9 May

UK/Japan Double Taxation Convention: Forms available to claim relief

Form Japan-4-DT is now available for use by a Japanese company or concern to claim repayment of UK income tax (in most cases less 10% retained under the DTC) on Property Income Distributions paid by Real Estate Investment Trusts (UK-REITs).

5 March

Digest of Double Taxation Treaties (PDF 154K)

The DT Digest has been updated.

21 February

Form CA8421 (PDF 111K)

Application for form E101 when an employee is employed in two or more countries of the EEA. This form has been updated.

19 February

Real Estate Investment Trusts (UK-REITs)
DT Guidance Note 9 has been revised to take into account requests for clarification of the legal status of Property Income Dividends.

Form US-Company UK-REIT (PDF 184K)
A claim form is now available for use by US resident companies and other concerns receiving Property Income Dividends paid by UK-REITs.

15 January

Form Ireland-Company
This form is for an Irish company wanting to claim relief on UK interest or royalties. The form has been updated.

Form US-Company 2002
This form is for a US business or concern wanting to claim relief on UK interest or royalties. The form has been updated.

9 January

Digest of Double Taxation Treaties (PDF 154K)
The DT Digest has been updated.

2 January

Non-Resident Landlord scheme forms
Forms NRL1,NRL2, NRL3, NRL4, NRL5, NRL6 and accompanying notes have all been updated.