UK expat tax blog

Who must file Self Assessment for 2025/26, when your tax code can do it instead, deadlines and penalties, and the extra rules for expats.

Who qualifies for the 4-year FIG regime, what it relieves, what a claim costs, Overseas Workday Relief and how to claim.

The Statutory Residence Test decides whether you are UK resident for a tax year. It works in three steps, and for most people who have left the UK but still visit, the answer comes down to UK days and UK ties.

Living abroad but employed by a UK company? How your salary, bonuses and shares are taxed, how split years work, and how to reclaim overpaid UK tax.

Zero-tax jurisdictions, territorial systems and time-limited arrival regimes compared. How each type works, who qualifies, and what the trade-offs are.

Keeping your ISA abroad, when subscriptions must stop, the early-leaver trap, and how the UK taxes your savings and investments once you've gone.

Capital gains tax on main residence sales when you live abroad: Private Residence Relief, the 90-day rule, 2015 rebasing and absence reliefs.

Why fewer than 183 days can still leave you UK resident, how the country tie catches nomads, and what happens if you're tax resident nowhere.

How non-residents can pay 0% UK tax on UK dividends: the two calculations, the April 2026 changes and the five-year trap.

The new double taxation agreement between the UK and Portugal: dates, who taxes pensions, rent and gains, what changed from 1968, and how to claim.

How the four treaty tie-breaker tests work, what treaty non-residence changes and doesn't, and how to claim it with HMRC.

The essential HMRC forms for expats, what each does, when you need it and what changed in 2026, with official GOV.UK links.

HMRC voluntary disclosure explained: which route to use, the 90-day process, how far back HMRC can go and the penalty ranges for unprompted disclosures.

How to choose a UK tax adviser for expats: what separates a cross-border specialist from a general accountant, six checks to run and the red flags to avoid.

How HMRC's Let Property Campaign works: who can use it, how many years to disclose, the 90-day process, penalties and extra points for landlords abroad.

Australian residence and temporary residents, UK pensions and lump sums under the treaty, super transfers, selling your UK home and UK filings.

Portuguese residence, the 2025 UK-Portugal treaty, how UK pensions are taxed now NHR has closed, IFICI, and your UK filings.

When Spain makes you resident, what HMRC still taxes, how UK pensions and ISAs are treated in Spain, Modelo 720 and the Beckham Law.

Thai residence, the remittance rules since 2024, why UK pensions stay UK-taxable, what HMRC still taxes and your UK filings.

UAE tax residence and the treaty certificate, breaking UK residence, what HMRC still taxes, UK pensions and the five-year return trap.

The 60-day return, 2026/27 rates, rebasing vs time apportionment with a worked example, the 90-day PRR rule and double tax relief.

Apply with the NRL1 to receive UK rent without tax deducted. How the scheme works, your personal allowance, mortgage interest and the April 2027 changes.

Leaving the UK? The P85 tells HMRC you've gone and can reclaim tax overpaid on your final pay. How to submit it, and when you need Self Assessment instead.

The remittance basis was abolished from 6 April 2025. How it worked, why pre-2025 foreign income is still taxed if remitted, and what replaced it.

How to report and pay capital gains tax on UK property: who must file the 60-day return, the deadline, steps, estimating the tax and penalties for 2026/27

What returning to the UK means for your tax: residence, split years, the five-year rule, the FIG regime, overseas assets, pensions and National Insurance.

How HMRC taxes RSUs and options that vest after you leave, from grant-to-vest sourcing and graded vesting to capital gains tax when you sell.

How a director-shareholder living abroad is taxed on salary, dividends and a sale or closure of their UK company, with a worked dividend example.

The SA100 tax return explained for expats: which supplementary pages you need, why the SA109 can't be filed in HMRC's free service, and the deadlines.

All eight split year cases for leaving and arriving, the Case 1 day and workday limits, the priority rules, and how to claim on the SA109.

The 2026/27 limits for ISAs, pensions, gains and dividends, what changes in April 2027, spousal planning and wrappers if you move abroad.

Who the five-year rule catches, how the years are counted, which income and gains are taxed on return, and the April 2026 change for company owners.

How the TRF taxes pre-2025 foreign income and gains at 12% or 15%, who qualifies, the real designation deadlines and the foreign tax trap.

How the UK's tax treaties stop the same income being taxed in two countries: which country taxes what, worked examples and how to claim relief from HMRC.

The UK has no exit tax for individuals. Its equivalent, the five-year temporary non-residence rule, only taxes gains if you sell abroad and return early.

Rent, pensions, salary, savings and property sales: how each is taxed after you leave the UK, whether you keep the personal allowance, and what to file.

How treaties decide who taxes your UK pension, how to get an NT code, government pensions, the tax-free lump sum, QROPS and the five-year rule.

Living in the UK with income from abroad? What to report, which SA106 pages to use, how Foreign Tax Credit Relief prevents double tax, and the deadlines.

The UK-Australia double taxation agreement (double tax treaty) explained: pensions, rent, dividends, gains, temporary residents and how to claim.

The 1988 UK-Italy tax treaty article by article: who taxes pensions, rent, dividends and gains, the residence tie-breaker, and how to claim relief.

How the double taxation agreement between the UK and Spain works: residence, pensions, property, who taxes what, and how to claim relief from HMRC.

Article by article: who taxes pensions, dividends, rent and gains between the UK and Switzerland, the 35% Swiss withholding tax reclaim, and how to claim.

US citizen living in the UK? How the UK-US tax treaty handles the saving clause, pensions, dividends and foreign tax credits, and how it fits with FIG.

Undeclared foreign income? How HMRC's Worldwide Disclosure Facility works: who needs it, the 12-year limit, offshore penalties and the 90-day process.