Your UK Tax Advisor For International Tax Advice

Yes, in many cases. Even if you're considered non-resident, you may still be required to file a UK Self-Assessment tax return. This could be due to having UK rental income, receiving a pension, needing to reclaim overpaid PAYE tax, or if you're claiming split-year treatment or non-resident status. GTC regularly prepares returns for individuals based overseas and ensures full HMRC compliance.

The SRT is HMRC’s official test to determine whether you are a UK tax resident in a given tax year. It looks at factors such as the number of days you spend in the UK, your ties to the UK (like accommodation, family, or work), and your presence in the UK during previous years. Accurately assessing your status under the SRT is vital, as residency determines your exposure to UK tax.

Split-year treatment allows part of a tax year to be treated as UK resident and part to be treated as a non-resident. You might qualify for this if you're leaving or moving to the UK mid-year due to work or living arrangements.

The FIG scheme enables you to exempt foreign incomes and gains from taxation for up to four years. To be eligible, you must have been non-resident for ten years prior the tax year of relocation.

Your resident status is determined by the SRT. If you qualify for split year treatment, you will become resident around your arrival date however, if you do not qualify for split year treatment, you may trigger residency at the beginning of the tax year.

You can inform HMRC by completing Form P85 if you do not usually file a tax return, or by filing the SA109 (Residence pages) with your Self-Assessment return. GTC takes care of this process for you, ensuring your departure is correctly documented and any split-year or non-resident claims are handled smoothly.

You will qualify for the personal allowance if you are an UK / EEA national and you may qualify for the personal allowance if you are resident in a country the UK has a double taxation agreement with.

Yes. Even if you're living overseas, non-residents are required to report the sale of UK property and pay any CGT due within 60 days of completion. GTC prepares and submits your CGT return and calculates your liability to ensure timely and accurate filing.

If you leave the UK and return broadly within five calendar years, capital gains made or incomes received while you were non-resident may become taxable in the year you return. This rule is often overlooked but can create unexpected tax liabilities. We advise on structuring your departure and potential return to avoid being caught out.