If you have income in the UK which has not been exempted under a Double Taxation treaty, this income generally remains liable to UK tax. You may be entitled to Personal Allowances that can be set against your UK income. If your UK income is more than your allowance you are likely to have a tax liability and may need to complete a Self Assessment return.
Self Assessment was introduced into the UK on 6 April 1996, (Tax year 1996/97). From this date certain UK taxpayers, even non-residents, are required to self assess their UK tax liability by completing a Self Assessment return.
Even though you are non-resident in the UK you will need to complete a self assessment return if you are a:
or
You may also need to complete a Self Assessment return if you are a Crown employee (for example civil servant, diplomat, member of the armed forces) or are dealt with by Public Department 2 or South Wales Area tax offices.
It is not possible to list every situation here so if you are unsure if you need to complete a Self Assessment return you can contact the SA Helpline.
If you have received a Self Assessment return you must complete it and send it back to our Bootle office. If you have received a tax return but have no UK income, don't just ignore the return. If you do you will automatically receive penalties for not sending back the return on time. Send the return back and in the additional notes box explain that you have no UK income - we will close our Self Assessment records for you or arrange to send you a return periodically.
You may also need to complete a Self Assessment return if you are a seafarer or member of the Merchant Navy.
If you are a non-resident involved in underwriting activities with Lloyds of London, you will be liable to UK tax on any profit which you receive in connection with those activities.
The tax affairs of the majority of non-resident underwriters are dealt with by the HMRC Residency.
You will need to complete a Return to self assess your UK tax liability. You will also need to complete the non-residence and Lloyd's pages.
If you are a non-resident director then your tax affairs will be dealt with in the HMRC Residency.
You will need to complete a Return to self assess your UK tax liability. You will be liable to UK tax on remuneration and benefits paid from the UK and abroad that relate to any duties you perform in this country.
You will not be liable to UK tax on any remuneration and benefits you receive that relate to any duties performed outside the UK - as long as you remain non-resident.
If you are a non-resident partner of a UK partnership, you will be liable to UK tax on your share of the partnership profit.
The taxation affairs of the Partnership will be dealt with by another office but your tax affairs will be dealt with in the HMRC Residency.
You will need to complete a tax return to self assess your tax liability. You will also need to complete the non-residence and partnership pages.
If you need to register as a new non-resident partner for Self Assessment please complete form SA401 Registering a partner for Self Assessment and Class 2 NICs.
For more information see our guide Registering for Self Assessment.
If you go to work abroad and become non-resident, your UK tax liability will depend on where you do your job.
You will be chargeable to UK tax if you carry out some or all of your duties in this country. You will need to complete a Return to self assess your tax liability. You will also need to complete a non-residence page and a separate employment page for each employment you had during the year.
While you are not resident you will not pay UK tax on your earnings for the duties you carry on abroad. If you have no other taxable source of UK income, you will not need to complete a return. However, if you have received a Self Assessment return, you must complete it and send it back to our Bootle office.
If you have received a tax return but have no UK income, don't just ignore the return. If you do you will automatically receive penalties for not sending back the return on time. Send the return back and in the additional notes box explain that you have no UK income - we will close our Self Assessment records for you or arrange to send you a return periodically.
Individuals are charged to Capital Gains Tax on disposal of assets if they are resident or ordinarily resident in the UK in the year of disposal.
Before 17 March 1998, individuals who were not resident and not ordinarily resident were only liable if they carried on a trade, profession or vocation through a branch or agency in the UK, on gains accruing on the disposal of assets held for the purpose of that trade, profession or vocation.
But the legislation on capital gains has changed.
If you leave the UK on or after the 17 March 1998 you will be chargeable to capital gains tax on disposals of assets you owned before you left the UK if all the following conditions apply in your case:
If you are chargeable under these provisions, the gains and losses accruing on these disposals are treated as accruing in the tax year of return to the UK.
Capital Gains is a complex subject and this page contains a very brief overview. There is a concession (extra statutory concession D2) which may apply for years of departure and arrival in the UK.
You will find more help by viewing the Capital Gains Help sheets. You can also find a list of Frequently Asked Questions.
The previous sections cover most of the situations in which you would be required to complete a Self Assessment return but this is not intended to cover all situations for all taxpayers. In some situations you will need to complete a return to ensure that you pay the correct amount of tax (for example, if you are liable to higher rate tax or receive reduced age allowances).
If you have received a Self Assessment return you must complete it and send it back to our Bootle office. If you have received a tax return but have no UK income, don't just ignore the return. If you do you will automatically receive penalties for not sending back the return on time. Send the return back and in the additional notes box explain that you have no UK income - we will close our Self Assessment records for you or arrange to send you a return periodically.
(for example civil servant, diplomat, member of the armed forces) and those dealt with by Public Department 2 or South Wales Area tax offices
If you have received a Self Assessment return you must complete it and send it back to us. If you have received a tax return but have no UK income, don't just ignore the return. If you do you will automatically receive penalties for not sending back the return on time. Send the return back and in the additional notes box explain that you have no UK income - we will close our Self Assessment records for you or arrange to send you a return periodically.
If you need any further help then feel free to contact us:
South Wales Area office
Ty Glas Road
Llanishen
Cardiff
CF14 5YA
Telephone: 029 20325363
Fax: 029 20325957
