UK EXPAT TAX BLOG

Choosing a UK tax adviser for a cross-border position. What separates a specialist from a general accountant.

What the UK still taxes once you leave: rental income, pensions, employment income and property gains, plus what you're required to report to HMRC each year.

No UK tax on foreign income and gains for four years. Who qualifies, what it costs, OWR and the claim deadlines.

Wondering if you need to file a 2025/26 UK self assessment? Our guide to the HMRC filing rules.

How non-residents can extract unlimited dividends at 0% UK tax through the disregarded income basis.

How HMRC decides whether you're UK resident: the automatic overseas tests, the automatic UK tests and the five ties. Day counting, split years and common mistakes.

The essential HMRC forms for expats: SA1, 64-8, P85, NRL1, CF83, DT-Individual with official links to HMRC to complete on your own.

Moving from the UK to Thailand: breaking UK residence under the SRT, Thailand's remittance-based system, and what the UK keeps taxing once you've gone.

Moving from the UK to Spain: establishing Spanish residence, what the UK still taxes, foreign asset reporting, and how the treaty splits taxing rights.

Moving to Portugal? Understand UK residence, split-year treatment, UK rental income, pensions and the tax returns you may need after leaving the UK.

Plan the UK side of your move to Australia, including residence, split-year treatment, UK property, pensions and continuing HMRC filing obligations.

Moving from the UK to the UAE: zero income tax there doesn't mean zero here. Breaking UK residence, what stays taxable, and the five-year return trap.

Zero-tax jurisdictions, territorial systems and time-limited arrival regimes compared. How each type works, who qualifies, and what the trade-offs are.

Find out how living abroad affects tax on UK pensions, including treaty relief, government service pensions and steps to prevent double taxation.

Understand how the UK-US tax treaty applies to US citizens in the UK, including the saving clause, pensions, dividends, foreign tax credits and FIG.

ISAs, pensions, premium bonds and spousal transfers explained — how much each shelters, the annual limits, and how to use them together across a tax year.

Understand UK property CGT for non-residents: the 60-day reporting deadline, April 2015 rebasing, allowable costs and private residence relief.

The three relief mechanisms: exemption, limit and credit, typical positions by income type, and why relief is never automatic.

A time-limited window to remit foreign income and gains taxed under the old remittance basis, at reduced rates. How the TRF works, who can use it and the deadline.

Are you within the scope of the rules, which incomes and gains are caught and how the UK tax charge works on your return.

How split year treatment under the SRT divides your tax year. All eight cases for leaving and arriving, and how to claim on the SA109.

How to file the NRL1 form to receive rent gross, how to calculate rental profits, how to claim the personal allowance and your 2026/27 HMRC filing obligations.

How the HMRC Worldwide Disclosure Facility works, the 90 day window, the territory categories and how to reduce the penalty.

How the HMRC Let Property Campaign works, the five step disclosure process, the 90 day window, and how to reduce the penalty.

Resident in the UK and another country? Learn how treaty tie-breaker rules consider your home, personal and economic ties, and habitual abode.

Split-year treatment, how workdays are sourced and reclaiming tax from HMRC through P85 or self-assessment.