HMRC Forms for Expats: SA100, SA109, P85 and NRL1

Key points

The wrong form can delay a refund, leave rent taxed at source for years or miss the claim you needed.

✓ Leaving the UK? Use form P85 if you do not file Self Assessment, or the SA109 residence pages if you do.

✓ HMRC's free online service cannot file the SA109. You need commercial software, a paper return or an adviser.

✓ Landlords abroad register on form NRL1 to receive UK rent without tax deducted.

✓ Form DT-Individual, certified where you live, gets an NT code for a UK pension your treaty lets your new country tax.

✓ Non-residents must report any sale of UK land or property within 60 days of completion.

Whether you are leaving the UK, moving here, or living abroad with income still in the UK, the right HMRC form depends on your residence status, your income and what you are trying to achieve.

The wrong form can delay a refund, leave rental income taxed at source for years, or produce a tax return that misses the claim you needed. The right one gets your position reported clearly and your reliefs claimed.

This guide covers the HMRC forms expats use most, what each one does, when you need it and what changed in 2026, with a link to the official GOV.UK page for each. HMRC updates forms every year, so always use the version for the right tax year.

Image 1: quick reference

Registering and authorising

SA1: register for Self Assessment if you are not self-employed

When do you need SA1? When you must file a tax return but are not self-employed and do not already have a Unique Taxpayer Reference. Common expat triggers include:

➜ UK residents with foreign income: overseas dividends, interest, pensions, rent or gains.

➜ Non-residents with UK income: such as UK rent that PAYE cannot deal with.

➜ Claims: split-year treatment, treaty relief or the FIG regime, which are made on a return.

Register by 5 October after the end of the tax year, so by 5 October 2026 for 2025/26. HMRC then sends your UTR. See 📖 do I need to file a UK tax return?

👉 GOV.UK: register for Self Assessment

👉 The law: Taxes Management Act 1970, section 7 (notice of liability to tax)

CWF1: register as self-employed

Starting a business as a sole trader? CWF1 is the right route rather than SA1. It sets you up for Self Assessment as self-employed.

👉 GOV.UK: set up as a sole trader

64-8: authorise an adviser

Want an adviser to deal with HMRC for you? Where HMRC's online authorisation is not available, form 64-8 lets a professional adviser file returns, make claims and discuss your Self Assessment or PAYE position with HMRC.

Two points changed recently. HMRC no longer accepts the 64-8 for limited authorisation, so help with a single issue needs a signed letter instead. And from 2026, advisers paid to deal with HMRC must themselves be registered with HMRC. See 📖 how to choose an expat tax adviser.

👉 HMRC guidance: authorising an agent (64-8)

Leaving the UK

SA100: the main tax return

The SA100 is the main Self Assessment tax return. Everyone who files completes it, then adds the supplementary pages that fit their circumstances. If you live abroad, that almost always means the SA109 residence pages, plus the SA105 property pages if you let a UK home.

HMRC's free online service cannot file the SA109 pages. As a non-resident you therefore file the SA100 through commercial software, on paper, or through an adviser. The paper deadline is 31 October after the tax year ends and the online deadline is 31 January.

If you would like it filed for you, see our UK tax return service for expats and non-residents.

P85: tell HMRC you have left

Are you leaving an employed job with no other UK tax return to file? P85 tells HMRC you have left, updates your records and claims back tax overpaid through PAYE in the year you go. Most leavers are owed a refund, because PAYE assumes you will earn for the whole year.

You can claim online once you have left, or by post if you have not gone yet. Include your P45. If you already need to file Self Assessment, you report your departure on the SA109 pages instead. See our 📖 P85 guide.

👉 HMRC guidance: P85 if you are leaving the UK

SA109: residence, split years, treaty claims and FIG

Which pages report your residence? SA109 goes with your main SA100 return. You need it if you:

➜ Arrive or leave: and want to claim 📖 split-year treatment.

➜ Are non-resident: and want to claim the personal allowance or show you are outside UK tax on foreign income.

➜ Are dual resident: and want to claim treaty residence in the other country.

➜ Have just arrived: and want to claim the 📖 4-year FIG regime.

Your answers depend on the 📖 Statutory Residence Test: your UK days, ties and work pattern.

HMRC's own free online service cannot file SA109. If you need the residence pages, and almost every expat does, you will need commercial software, a paper return or an adviser. It is the most common reason people find they cannot file their own return after moving. If you would rather hand it over, see our UK tax return service for expats.

👉 HMRC form: SA109 residence pages

👉 The law: Finance Act 2013, Schedule 45 (statutory residence test)

R43: personal allowance and refunds for non-residents

Living abroad with UK income but no tax return to file? R43 claims your personal allowance and any tax overpaid on UK income, such as a UK pension or interest, for the current year and the previous four. You do not need it if you file Self Assessment, and you will need a return instead if your UK rent is over £2,500.

👉 HMRC form: R43 personal allowances and refunds if you live abroad

👉 The law: Income Tax Act 2007, section 56 (non-residents who can claim allowances)

UK property while you are abroad

NRL1: receive UK rent without tax deducted

Under the 📖 Non-Resident Landlord Scheme, they must deduct basic rate tax, unless HMRC approves you to receive it gross. NRL1 is the application for individuals.

Approval helps cash flow, but it does not remove your obligation to report the rent. You still file a return with the SA105 property pages each year.

👉 HMRC guidance: NRL1 for individuals

👉 The law: The Taxation of Income from Land (Non-residents) Regulations 1995, regulation 17 (gross payment)

The 60-day UK property return

Selling UK property while non-resident? You must 📖 report the disposal and pay any tax within 60 days of completion. It is a standalone online return, separate from Self Assessment, and it is required even when there is no tax to pay or you made a loss.

It has no memorable form number, which is partly why it gets missed. The 60 days run from completion, not exchange, and late-filing penalties apply whether or not tax is due.

👉 GOV.UK: report and pay Capital Gains Tax on UK property

👉 The law: Finance Act 2019, Schedule 2 (returns for disposals of UK land)

Pensions and treaty relief

DT-Individual: treaty relief at source

Want your UK pension paid without UK tax? If you live in a country whose treaty with the UK gives it the right to tax that income, DT-Individual is the claim. The tax authority where you live certifies your residence, HMRC issues an NT code, and your pension provider stops deducting tax.

Some countries, including France and the US, have their own version of the form. Treaty relief is never automatic: it depends on the treaty, the type of income and your residence under that treaty. See our guide to 📖 UK pension tax when living abroad.

👉 HMRC form: DT-Individual treaty relief

👉 The law: Taxation (International and Other Provisions) Act 2010, section 6 (effect of treaty relief)

HS304: treaty relief on your tax return

Already filing Self Assessment? HS304 is the helpsheet, not a form. It explains how non-residents claim treaty relief on UK income such as pensions, interest or employment income through their return.

👉 HMRC helpsheet: HS304 non-residents' treaty relief

Certificate of residence

Need to prove you are UK resident to another country's tax authority, for example to cut withholding tax on foreign dividends? HMRC issues certificates of residence. Going the other way, your new country's tax authority certifies your residence for a UK treaty claim.

👉 HMRC guidance: certificates of residence

Foreign income and arriving in the UK

SA106: the foreign pages

SA106 is where you report foreign interest, dividends, rent, pensions and gains, and claim credit for foreign tax you have paid. HMRC's helpsheet HS263 has the working sheet for foreign tax credit relief.

If you are UK resident, foreign income can be taxable even if you never bring it to the UK. New arrivals using the FIG regime still report the income: the claim happens on SA109, alongside the foreign pages.

👉 HMRC form: SA106 foreign pages

👉 HMRC helpsheet: HS263 relief for foreign tax paid

👉 The law: Taxation (International and Other Provisions) Act 2010, section 18 (foreign tax credit)

Putting things right

Worldwide Disclosure Facility

The Worldwide Disclosure Facility is HMRC's online route for 📖 disclosing undeclared offshore income, including foreign bank interest, rent, investments and pensions. A disclosure usually involves tax, interest and penalties, so establish the facts and figures before you submit anything.

👉 HMRC guidance: Worldwide Disclosure Facility

Let Property Campaign

Where the undeclared income is UK rent, the 📖 Let Property Campaign is the right route. It works on similar principles but is designed for residential landlords, including those who live abroad.

👉 HMRC guidance: Let Property Campaign

Which forms do you actually need?

Will you need all of these? No. The right combination depends on your residence position, where your income comes from, whether you own UK property and whether you are already registered.

Image 2: by situation rather than by form

Before you complete anything:

1. Work out your residence: use the Statutory Residence Test for each tax year involved.

2. List your income and assets: UK and overseas income, gains, property, pensions and investments.

3. Check your registration: do you already have a UTR and a Self Assessment record?

4. Name the goal: a refund, a treaty claim, gross rent, a property return or a disclosure.

5. Use the current version: forms change every tax year.

6. Keep copies: of every form, calculation and proof of submission.

Frequently asked questions

Which HMRC form do I fill in when I leave the UK?

If you were employed and do not need to file Self Assessment, use form P85 to tell HMRC you have left and claim any PAYE refund. If you file Self Assessment, report your departure on the SA109 residence pages instead.

Can I file the SA109 residence pages online?

Not through HMRC's free online service. You will need commercial Self Assessment software, a paper return or an adviser who files for you.

How do I stop tax being deducted from my UK pension when I live abroad?

If your treaty gives your new country the right to tax the pension, send form DT-Individual, certified by your local tax authority. HMRC then issues an NT code to your provider.

Do I need to report selling UK property if I live abroad?

Yes. Non-residents must report any disposal of UK land or property within 60 days of completion, even if there is no gain or no tax to pay.

Last reviewed on 22 October 2026 by Emma McDermott, ATT, founder of Global Tax Consulting, in line with the law in force at that date: Taxes Management Act 1970, section 8 and Finance Act 2013, Schedule 45, and the HMRC guidance cited above.