Non-Resident UK Tax — Specialist Advice for International Clients
Specialist UK tax advice for non-UK residents with UK income or assets — rental income, property sales, UK employment income, pension income and double tax treaty claims. We navigate the statutory residence test, split-year treatment and NRCGT rules with precision.
Non-Resident UK Tax — A Complex Landscape
Non-UK residents who have UK-source income or assets face a complex tax landscape. UK tax law applies to rental income from UK property, gains on UK residential property sales, and certain other UK-source income — regardless of where the taxpayer lives. We provide expert guidance across every aspect of non-resident UK taxation.
Statutory Residence Test (SRT) — since April 2013, UK tax residence is determined by the Statutory Residence Test — a complex set of rules based on days spent in the UK, ties to the UK (family, accommodation, work, 90-day and country ties) and prior residence status. Getting the SRT wrong can result in unexpected UK tax residence — and liability on worldwide income. We apply the SRT precisely for every client with any UK connection.
Non-Resident Landlord Scheme (NRLS) — non-UK resident landlords must either register with HMRC’s Non-Resident Landlord Scheme (allowing tenants to pay rent without withholding tax) or have their letting agent deduct basic rate tax and pay it to HMRC. We register all non-resident landlord clients with the NRLS and file their UK Self Assessment returns, claiming relief for allowable expenses and applicable double tax treaty relief.
Non-Resident CGT (NRCGT) — non-UK residents have been subject to CGT on UK residential property disposals since April 2015, and on all UK property (commercial and residential) since April 2019. A 60-day return and payment is required after disposal, regardless of UK tax residence. We file NRCGT returns and apply any applicable treaty relief to minimise the liability.
✅ What’s Included
- ✓ Statutory Residence Test analysis
- ✓ Split-year treatment assessment
- ✓ NRLS registration
- ✓ Non-resident Self Assessment
- ✓ UK rental income reporting
- ✓ NRCGT 60-day returns
- ✓ Double tax treaty claims
- ✓ Foreign tax credit relief
- ✓ UK pension income reporting
- ✓ UK employment income (non-resident)
- ✓ Remittance basis claims
- ✓ HMRC correspondence handled
Non-Resident UK Tax — Common Questions
Yes — UK rental income from UK property is taxable in the UK regardless of where you live. You must register with HMRC’s Non-Resident Landlord Scheme and file a UK Self Assessment return reporting your rental income. Allowable expenses reduce the taxable income and double tax treaty relief may reduce the UK tax if you also pay tax on the same income in your country of residence. If you sell UK residential property, you must also file a 60-day CGT return.
UK tax residence is determined by the Statutory Residence Test (SRT), introduced in April 2013. The SRT has three parts — the automatic overseas tests (which make you definitively non-resident in certain circumstances), the automatic UK tests (which make you definitively UK resident), and the sufficient ties test (which looks at your connections to the UK alongside days spent here). The SRT is complex and the consequences of getting it wrong are significant — we apply it precisely for every client with any UK connection.
Split-year treatment applies in years when you either arrive in or leave the UK partway through a tax year. If you qualify, the tax year is split into a UK part (when you are UK resident) and an overseas part (when you are non-resident) — meaning you only pay UK tax on worldwide income arising during the UK part of the year. Split-year treatment is not automatic — you must claim it on your Self Assessment return. We identify eligibility and claim split-year treatment for all qualifying clients.
Double tax treaties (DTTs) exist between the UK and over 130 countries to prevent the same income being taxed twice. The treaty typically allows you to either exempt income from UK tax or claim a credit for foreign tax already paid. Which income is covered and what relief is available depends on the specific treaty between the UK and your country of residence. We review the applicable treaty for every non-resident client and claim the maximum available relief on your UK tax return.
It depends on your country of residence and the applicable double tax treaty. Some UK treaties (e.g. with certain Gulf states) exempt UK pension income from UK tax entirely for non-residents. Others give the UK taxing rights on pension income. If UK tax is due, you may need to file a UK Self Assessment return unless HMRC can collect the tax through PAYE on the pension. We determine your treaty position and advise on your UK reporting obligations for pension income.
International Tax — Handled With Precision
Book a free consultation. We work with clients across 30+ countries — navigating the SRT, double tax treaties and NRCGT returns with expert precision.
Is This Service Right for You?
Middle East & Gulf-Based UK Nationals
UK nationals living in the UAE, Saudi Arabia, Qatar or other Gulf states who retain UK property or investments need specialist advice on UK tax residency, double tax treaties and UK rental income compliance. We serve a significant number of Gulf-based clients.
US-Connected UK Taxpayers
Individuals with both UK and US tax obligations face some of the most complex personal tax positions. We advise on UK tax obligations for US persons and coordinate with US tax advisers where required.
Employees on Overseas Assignments
UK employees sent abroad by their employer — or foreign employees sent to the UK — need careful SRT analysis, split-year treatment and advice on shadow payrolls and overseas cost-of-living allowances.
Non-Residents with UK Property
Non-UK residents who own UK residential or commercial property must comply with UK CGT and rental income rules regardless of where they live. We handle NRLS registration, UK Self Assessment and 60-day CGT returns for overseas-based landlords.
Fixed Fees — Agreed Upfront
All Britvex tax fees are fixed and agreed before we start. No hourly rates. Book a free consultation for your exact quote.
All packages include: HMRC agent · dedicated accountant · client portal · 2-hour response guarantee.
The Law That Applies to You
Finance Act 2013 — Statutory Residence Test — the SRT replaced the previous HMRC practice-based residence rules from 6 April 2013. It contains three elements: automatic overseas tests (definitively non-resident in certain circumstances), automatic UK tests (definitively UK resident) and the sufficient ties test (combining UK days with personal, family, accommodation, work and 90-day ties). The SRT is the sole determinant of UK tax residence.
Finance Act 2015 — Non-Resident CGT on UK residential property — extended CGT to non-UK residents on gains from UK residential property from April 2015. Finance Act 2019 extended this to all UK property (commercial and residential) from April 2019. The 60-day reporting requirement applies to all non-resident UK property disposals.
Double Taxation Treaties — the UK has over 130 bilateral double tax treaties, each with different provisions. Most treaties follow the OECD Model — with rental income typically taxed in both the source country (UK) and the residence country, with credit relief in the residence country. Employment income is typically taxed in the country of work, with specific exceptions for short-term visitors. We review the specific treaty provisions for every client’s country of residence.