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. Every return is prepared and signed off by founder Emma McDermott ATT, formerly of Deloitte.
Rated 5.0 on Google and 4.9 on Trustpilot
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
Our reviews
Expats rate us 5.0 on Google and 4.9 on Trustpilot
240 reviews across Google and Trustpilot from expats and digital nomads.
★★★★★
UK tax for non resident personnel resulted in a refund less than a week after Emma submitted my self-assessment form. She has also helped provide the correct tax position for my Double Taxation problems within Spain.
Bryan
Living in Spain (Google review)
★★★★★
During the initial 30 minute consultation, Emma helped clear up a lot of confusions in regard to my tax questions between UK and AU. The tax return process with Emma was easy and efficient with minimal back-and-forth with documents.
Wendy
UK and Australia (Google review)
★★★★★
I’m so glad that I went to Emma to file my return with HMRC. She was helpful, efficient and fast. I have waited weeks for international tax advisors to prepare my taxes - Emma did the job in 48 hours.
Joanna
Switched advisers (Google review)
★★★★★
Emma was really thorough and did a great job on our UK tax return, which is complicated as I’m also a US citizen. She managed to get us a substantial return from overpayment when I did my taxes alone using tax software.
Ned
US citizen (Google review)
★★★★★
Emma McDermott from GTC is an outstanding expert who provided excellent service in submitting a tax return for foreign income. She is prompt, patient, and professional.
Konstantin
Foreign income (Google review)
What we handle
Every page a tax return for expats 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 and 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
Built for UK tax returns from abroad
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
240 reviews, rated 5.0 and 4.9
We have 135 reviews on Google and 105 Trustpilot reviews last checked 27 October 2026.
03 / PRICING
Fixed fees, agreed upfront
Tax return fees range from £750 to £5,000, depending on how many income and gain sources.
04 / PROCESS
Everything in one portal
Upload documents, sign forms and message your advisor securely, from any timezone.
Related reading
Know what goes on your return
Guides to the forms and rules that shape a non-resident tax return.
UK tax return
SA100 form
The main Self Assessment return, and the extra pages most expats need to file with it.
Read the guide
UK tax return
Do I need to file a UK tax return
Why your UK income, not where you live, decides whether you need to file a return.
Read the guide
Leaving the UK
Disregarded income
How the cap on UK interest, dividends and the State Pension can lower a non-resident bill.
Read the guide
FAQs
Questions we get from expats about self-assessment
Which firms offer fixed-fee UK tax returns for expats?
Several UK firms publish fixed fees for expat tax returns, and the price usually reflects how much residence and treaty work is included. Global Tax Consulting offers fixed-fee UK tax returns for expats and non-residents at £750 to £5,000 before VAT. The fee includes the SA109 residence pages, split-year and double tax treaty claims where they apply, and review and sign-off by Emma McDermott ATT, formerly of Deloitte. A return with one UK income source, such as rent from one property, sits near the bottom of the range. When you compare firms, check whether the quoted fee covers the residence pages, rental income, capital gains and HMRC correspondence, not just the main return.
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?
You can, but it is often harder than it looks. GOV.UK says people living abroad as non-residents can use commercial software to send their return, and returns that need the SA109 residence pages often can't be completed in HMRC's own online service. The bigger risk is getting the residence and split-year sections wrong, which changes what is taxed. We use HMRC-recognised software and file the full return, including SA109, for you.
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.
Which UK accountants specialise in tax returns for non-residents?
Global Tax Consulting specialises in UK tax returns for non-residents and expats, and that is most of what we do. Our Founder, Emma McDermott ATT, formerly of Deloitte, signs off every return. We prepare the SA100 with the SA109 residence pages, plus the property (SA105), foreign income (SA106) and capital gains (SA108) pages where needed. Fees are fixed at £750 to £5,000 before VAT. Whoever you choose, look for a recognised UK tax qualification such as ATT or CTA, HMRC agent registration and experience with residence pages and split-year claims.
References
Official HMRC guidance
Links open official government websites. Global Tax Consulting is an independent firm and is not part of HMRC.
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.