UK tax returns for non-residents and expats
File your UK tax return from anywhere in the world.
At Global Tax Consulting, we specialise in UK self-assessment tax returns for expats, non-residents, and international clients ensuring your filing is accurate, optimised, and submitted on time.
Trusted by 1,000+ expats worldwide
Tick everything that applied to you this tax year:
- Main returnSA100
- ResidencySA109
- EmploymentSA102
- UK propertySA105
- ForeignSA106
- Split-year treatment
- Personal allowance (UK and EEA nationals)
- PAYE refund claim
- Non-Resident Landlord scheme
- Allowable expenses and finance costs
- Double tax treaty relief
- Foreign tax credit relief
Who we file for
UK tax return service for expats & non-residents
The return is the same form. What goes on it depends entirely on the SRT, incomes, gains and double tax treaties.
Settled abroad, still filing here
UK property, a UK pension, dividends from a UK company — non-residence narrows what HMRC can tax, but it rarely removes the obligation to file.
SA109
Status on the record
Residence pages completed and split-year claimed, so your position is documented rather than assumed.
Reliefs
Everything you are entitled to
Personal allowance where eligible, disregarded income treatment, treaty relief and foreign tax credits.
SA100
Money back where it is owed
Overpaid PAYE and tax withheld at source reclaimed, for the current year and up to four earlier ones.
Non-resident return
Position
UK income continuing after you left
Prepared
Residence pages and reliefs applied
Filed
Submitted to HMRC with claims attached
Outcome
Bill reduced to what is actually due
Non-resident · step by step
Living in the UK, earning overseas
Once you are UK resident, foreign income and gains are reportable here. The return is where the four-year FIG exemption gets claimed, where treaty relief is applied making sure the same money is not taxed in two countries.
FIG
Claim the four-year exemption
Eligibility tested against the ten-year non-residence condition, then claimed on the return itself.
SA106
Foreign pages, done properly
Overseas employment, property, dividends and interest declared with the correct treatment for each.
DTA
Relief for tax paid abroad
Treaty positions and foreign tax credits applied so nothing is charged twice on the same income.
Arrival return
Position
UK resident, income and assets still abroad
Prepared
FIG claimed and foreign pages completed
Filed
Return submitted with treaty credits
Outcome
Compliant in the UK · nothing taxed twice
Arrivals · nothing taxed twice
Six countries, one UK tax return
Nomads have the messiest returns and the least guidance. Income from a UK company with work performed in four jurisdictions. We file the UK side only — but we make sure that side is right.
SA109
Status on record
Residence pages completed and split-year claimed, so your position is documented rather than assumed.
Source
Where income arose
Trade and employment income allocated to where the work was done, not where the client is based.
sa100
Money back where it is owed
Where the duties were performed outside the UK, the PAYE deducted on that salary is reclaimed on the return for this year and up to four before it.
Nomad return
Position
Income earned across several countries
Prepared
Days evidenced and source allocated
Filed
UK return submitted with the PAYE claim
Outcome
A defensible return · PAYE refunded
Nomads · UK filing only
UK property, foreign address
Rental income stays UK taxable wherever you live. The return is where that becomes what you actually owe which is often a great deal less, and sometimes nothing.
NRL1
Receive your rent gross
Registering under the Non-Resident Landlord scheme so tax stops being deducted before the money reaches you.
SA105
Every allowable expense
Repairs, agent fees, insurance and finance cost relief claimed in full, plus the personal allowance where you qualify.
SA100
Self Assessment, filed for you
The full return prepared and submitted each year, with the personal allowance claimed wherever you are entitled to it.
Landlord return
Position
UK rent with 20% withheld at source
Prepared
NRL registered, expenses and allowance applied
Filed
SA105 submitted with the main return
Outcome
Rent gross · tax reduced to what is due
Landlords · withheld to what is owed
What we handle
Every page your UK tax return actually needs
We support individuals worldwide who need to file a UK tax return removing complexity and helping you stay in control of your UK tax position.
Key dates
The 2025/26 filing calendar
Miss the January deadline and the penalty starts at £100 before anyone has looked at what you owe.
5 Oct
2026
Register for Self Assessment if you have not filed a UK return before.
31 Oct
2026
Paper return deadline, if you are filing on paper rather than through software.
Next up
31 Jan
2027
Online filing deadline, plus any balancing payment and first payment on account.
31 Jul
2027
Second payment on account falls due, where payments on account apply to you.
The process
Upload it, forget it, and we’ll tell you when it’s filed.
01
Send us your year
Upload through the secure portal
Income, expenses and travel dates
Last year’s return if you have one
No posting, no printing
02
We prepare and optimise
Residence position established
Every allowable relief claimed
Foreign tax credits applied
Draft sent to you to approve
03
We file, you are done
Filed directly with HMRC
Confirmation and copies to you
Payment amounts and dates set out
Diarised again for next year
Fixed fee
Compliant with HMRC. Lighter on tax.
Done properly, the UK tax return is where your relief gets claimed and you take full advantage of your expat status.
💷 Fixed fees
🏦 ATT qualified
💻 100% online
Why GTC
1,000+ returns filed for expats
Global Tax Consulting is a UK tax advisory firm that prepares and files Self Assessment tax returns for non-residents and British expats, including the SA109 residence pages that HMRC’s own online service cannot file.
01 / EXPERTISE
Founder led, ex-Deloitte
Every piece of work is reviewed and signed off by Emma McDermott, ATT, before it reaches you or HMRC.
02 / TRACK RECORD
200+ five-star reviews
We have 134 reviews on Google and 104 Trustpilot reviews last checked 11 October 2026.
03 / PRICING
Fixed fees, agreed upfront
Tax return fees range from £750 to £5,000, depending on how many income sources and tax years are involved.
04 / PROCESS
Everything in one portal
Upload documents, sign forms and message your advisor securely, from any timezone.
I can’t say enough good things about Emma. From day one, she has given me complete 360-degree support through my tax situation. She’s proactive, incredibly responsive, and stays ahead of every deadline.
Romeo, Philippines
GTC was able to understand and deal with a foreign tax credit refund application to HMRC efficiently and without fuss. The GTC platform allows easy document transfer. Emma replies to email queries promptly and with helpful answers.
Zubin, UK
Emma was fantastic from the moment I contacted her: prompt responses to emails, knowledgeable, and professional. If you're a remote worker or digital nomad, don't waste your time communicating with anyone else apart from Global Tax Consulting.
James, nomadic
FAQs
Questions we get from expats about self-assessment
Do I need to file a UK tax return if I live abroad?
Often, yes. UK rental income, a UK pension, UK self-employment, reclaiming overpaid PAYE, or claiming split-year or non-resident status all create a filing obligation. Being non-resident changes what goes on the return, not whether you file one.
Why can't I just file it myself on the HMRC website?
Because HMRC's own free online service does not support the SA109 residence pages — the very pages a non-resident needs. To file them you need commercial software or a paper return, which is why so many expats end up filing incorrectly or late.
When are the deadlines?
For the 2025/26 tax year: register by 5 October 2026 if you have not filed before, paper returns by 31 October 2026, and online filing plus any balancing payment by 31 January 2027. Payments on account, where they apply, fall on 31 January and 31 July.
Can you reclaim tax I have already overpaid?
Usually. The most common cases are PAYE deducted after you became non-resident, tax withheld at source on rental income, and payments on account made against profits that turned out not to be UK taxable. Claims can generally be made for up to four earlier tax years.
I have missed several years. Can you still help?
Yes, and it is more common than you would think. We bring the outstanding years up to date and, where income went undeclared, handle the disclosure through the appropriate HMRC route to keep penalties as low as possible.
How do I get my documents to you?
Everything runs through our secure online portal — upload documents, sign forms and message your advisor from any timezone. Nothing needs to be posted.
What does it cost?
Every UK tax return is quoted at a fixed fee before work starts, typically £750 to £5,000 depending on your income sources and the number of tax years. The fee includes the SA109 residence pages that non-residents need.
Work with GTC
Let someone else worry about January
Send us your year and we’ll take it from there. Prepared, optimised, filed and confirmed, with the reliefs claimed that most people never find. Fixed fee, usually back within one working day.