Master UK Non-Resident Tax Rules
HMRC compliant UK exit planning.
We help British expats leaving the UK structure their departure to achieve a non-resident status, reduce UK tax exposure and stay HMRC compliant.
- SRT assessment
- Ties review
- Departure plan
- Tax return
- Refund review
Who we help
Expats leaving the UK
Our UK tax advisors provide specialist expat tax advice to ensure your UK tax position is structured correctly – full aligned with UK non-resident tax rules.
Working for a UK employer overseas?
Your residency status decides everything. You may owe no UK income tax at all — while your employer keeps deducting PAYE and National Insurance by default.
SRT
Residence advice
The steps to achieve split-year treatment and hold non-resident status through the SRT.
UK EXIT
Non-resident planning
Limiting HMRC’s right to tax employment income for duties performed abroad.
SA109
Reclaim tax
We file your return, report your status and recover overpaid PAYE each year.
Employment income
Now
UK employer deducting PAYE and NIC
Test
Non-resident, duties performed wholly abroad
Filed
Return submitted with residence pages
Outcome
Overpaid PAYE reclaimed
Employment · step by step
Tax services
Leaving the UK non-resident tax planning
Pre-departure planning for expats moving abroad ensuring your exit structured correctly before you go, and fully compliant with HMRC long after you land.
UK exit plan
Our 3 step UK exit tax framework
01
Confirm your residency position
Statutory Residence Test (SRT)
Day counts & UK ties
Split-year treatment options
Non-resident status achieved
02
Optimise before departure
Employment & shares
Business & self-employment
Property & capital gains
Pensions & lump sums
Double tax treaties & reliefs
03
Leave HMRC correctly
SA109 residence pages
Final tax return & disclosures
Claim your refund
Ongoing compliance support
Ready when you are
Work with leaving the UK tax specialists
We’ve helped hundreds of clients successfully leave the UK tax system and optimise their global tax position. Get expert guidance tailored to your move abroad.
💷 Fixed fees
💻 100% online
☑️ HMRC compliant
Why GTC
Your trusted UK tax advisor
01 / EXPERTISE
International tax experts
Cross-border UK tax advice for expats, nomads and mobile professionals in over 50 countries.
02 / TRACK RECORD
200+ five-star reviews
Across Google and Trustpilot. Trusted by individuals worldwide for reliable UK tax support.
03 / PRICING
Fixed fees, agreed upfront
We fix the fee before work begins. You always know what you’re paying and what for.
04 / PROCESS
Everything in one portal
Upload documents, sign forms and message your advisor securely, from any timezone.
Emma has been incredibly helpful in guiding me through the accounting requirements and rules around running my business abroad. She is highly knowledgeable, always quick to respond to queries, and explains everything clearly.
Charlotte, Cyprus
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
GTC made me aware about the fact that I could claim back my taxes as a non-resident and she took her of that from start to finish, all I needed to do was to provide all the necessary documentation through their platform, which is also very easy to use.
Davide, Italy
FAQs
How UK non-resident tax rules work
How many days can I spend in the UK without becoming tax resident?
It depends on your ties to the UK and whether you were resident in previous years. Under 16 days you cannot be resident at all if you were resident in any of the last three years. Between 16 and 182 days, the number of ties you hold decides it — four ties at 16–45 days, down to a single tie at 121–182. At 183 days you are automatically resident regardless.
I work for a UK company but live abroad — where do I pay tax?
Do I pay UK tax on rental income if I live abroad?
What happens if I sell UK property while living abroad?
Do I pay UK tax on my pension if I retire abroad?
Do I still need to file a Self Assessment after leaving the UK?
What is a double taxation agreement and how does it help me?
Work with GTC
Your exit, already in motion
We’ll assess your residency status, review your worldwide income, and build a clear, compliant UK exit strategy so you can leave with confidence and avoid costly mistakes.