If you are not resident in the UK you will still have to declare income you receive from UK sources or gains you make from assets in the UK, and you may have to pay tax on them. If HM Revenue & Customs (HMRC) sends you a Self Assessment tax return, you must complete it. If you don't receive a tax return and you think you should complete one, you must contact HMRC.
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To help you understand whether you are resident, 'ordinarily resident' or not resident in the UK, please follow the link below.
If HMRC sends you a tax return, you must complete it.
It is likely you will receive a tax return if any of the situations below apply to you.
If you are not resident, you have to declare income from the following sources:
You do not have to declare tax on investment income in the UK (such as dividends or interest) if this is the only source of UK income you have. For more about how investment income is taxed if you are not resident, please read the following help sheet.
If you need to declare your UK income, you should send the following completed forms to HMRC:
You have to pay UK tax on your income from any work you do in the UK. You'll need to fill in a UK tax return for income from any work you did in the UK during the tax year, unless tax has already been deducted in full by your employer or you are entitled to relief under a double taxation agreement.
You should send the following completed forms to HMRC:
Different countries have their own tax rules and laws. When you have income and capital gains from one country and are resident in another, you may have to pay tax in both countries under their different tax laws. To help avoid being taxed twice - 'double taxation' - the UK has negotiated double taxation agreements with many countries.
If your usual home is outside the UK but you receive rental income from property in the UK, your letting agents or tenants in the UK will have to operate the Non-resident Landlords Scheme. This means they may deduct tax at the basic rate from your rental income during the year and declare it to HMRC.
You will need to complete a tax return if:
If you do need to complete a tax return, you should fill in:
You may need to complete a form R43 Tax Repayment Claim to make a claim for a tax refund if both of the following apply:
For more on rates of Income Tax and the Personal Allowance, follow the link below.
If you are not UK resident and sell, give away, transfer or exchange an asset in the UK (such as property, shares or other investments), you need to report a capital gain only if one or more of the following applies:
You don't have to report any other gains you make in the UK unless you return to the UK within five full tax years of going abroad. If you return within five years, and you were resident in the UK for at least four of the seven years before you became not resident, you'll have to pay tax on all your gains made while you were abroad. This does not apply to gains on assets acquired and disposed of during the period of non-residence.
If you have to declare a capital gain, you should send the following completed forms to HMRC:
For more information on when you need to pay Capital Gains Tax, follow the link below.
For more general information on who needs to complete a tax return and when, please read the following guide.
HMRC will send you a tax return if they think you need to complete one. If you receive a return, you must complete it. Please note that there are many benefits to filing online rather than using paper and you can still choose to do this if you're sent a paper return - see the next section 'Filing your tax return'.
If you do not receive a return and think you need to complete one, you should contact HMRC to register for Self Assessment.
Download the relevant form, supplementary pages and guidance notes by following the link below.
You can find key steps for completing your tax return in the Self Assessment section of the HMRC website and read about the many benefits of filing your tax return online.
For example, if you file online the:
You can file the main tax return form SA100 online using HMRC free software or commercial software, but please note that you need to use commercial software to file supplementary form SA109 'Residence, remittance basis, etc' online.
Find out more by following the link below.