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

Whether you're 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're 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're not self-employed

When do you need SA1? When you must file a tax return but aren't self-employed and don't 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 can't 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

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. Class 2 National Insurance is no longer charged on profits above the small profits threshold, so there's no separate Class 2 registration to worry about.

👉 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 isn't 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've left

Are you leaving an employed job with no other UK tax return to file? P85 tells HMRC you've 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'll earn for the whole year.

You can claim online once you've left, or by post if you haven't 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're 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're 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 can't file SA109. If you need the residence pages, and almost every expat does, you'll need commercial software, a paper return or an adviser. It's the most common reason people find they can't file their own return after moving. If you'd rather hand it over, see our UK tax return service for expats.

👉 HMRC form: SA109 residence pages

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 don't need it if you file Self Assessment, and you'll need a return instead if your UK rent is over £2,500.

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

UK property while you're abroad

NRL1: receive UK rent without tax deducted

Is your letting agent or tenant deducting tax from your rent? 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 doesn't 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 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's a standalone online return, separate from Self Assessment, and it's required even when there's 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

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

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're 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

Have overseas income as a UK resident? SA106 is where you report foreign interest, dividends, rent, pensions and gains, and claim credit for foreign tax you've paid. HMRC's helpsheet HS263 has the working sheet for foreign tax credit relief.

If you're 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

National Insurance while abroad

CF83: voluntary National Insurance from abroad

Want to protect your UK State Pension? CF83 applies to pay voluntary National Insurance for years you live or work abroad. The rules changed on 6 April 2026:

• Class 2 has gone for periods abroad: the cheaper option is no longer available from 2026/27.

• Class 3 needs a stronger link: new applicants generally need 10 years of UK residence or 10 years of UK contributions, up from 3.

• Transitional rules: some people who applied before 6 April 2026 can keep the old conditions for a limited time.

👉 HMRC guidance: CF83 voluntary National Insurance from abroad

Putting things right

Worldwide Disclosure Facility

Found overseas income or gains you should have reported? 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, your National Insurance record and whether you're 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 don't need to file Self Assessment, use form P85 to tell HMRC you've 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'll 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's no gain or no tax to pay.

Can I still pay voluntary National Insurance from abroad?

Yes, through Class 3 on form CF83, but from 6 April 2026 Class 2 is no longer available for periods abroad and new applicants generally need 10 years of UK residence or contributions.