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Horizon UK Tax Solutions

Do I need to file a UK tax return if I live abroad?

Answered by Jordan Onraet-Wells, Founder & Chartered Tax Adviser (CTA). Published 28 July 2026. Last reviewed 28 July 2026.

The short answer

Often yes. Living abroad does not switch off your UK tax return: if you have UK income or gains, or HMRC has sent you a notice to file, you must still file a Self Assessment return as a non-resident. UK rental income is the most common trigger, but UK employment duties, some UK pensions and gains on UK property count too. Becoming non-resident changes what is taxable, not whether you file.

  • UK rental income while you are abroad is the most common trigger; non-resident landlords almost always file.
  • UK employment duties, directorships, some UK pensions, gains on UK property and any HMRC notice to file also create the obligation.
  • The SA109 residence page cannot go through HMRC's free online service, so expats file on paper, via commercial software or through an agent.
  • Paper returns are due by 31 October and online returns and payment by 31 January after the tax year ends; late filing starts at a £100 penalty even if no tax is due.
  • Your country of residence will usually tax you as well; double tax treaties and credit relief stop the same income being taxed twice.

Fixed-fee service

Non-Resident and Expat Tax Return

£550 fixed

A Chartered Tax Adviser prepares and files your UK return from abroad as your authorised agent, SA109 residence pages included, so the 31 January online deadline stays open to you. That is the total, agreed before any work starts. Never hourly. A return with several income streams, investments or structures is the Complex Personal Tax Return, from £950, and we tell you which fee applies before you commit.

  • SA109 residence pages: non-residence, split-year treatment or a FIG claim
  • UK rental income, employment, pensions and gains on the right pages
  • Personal Allowance claimed as a non-resident where you qualify
  • Filed online as your agent, with exactly what to pay and when
Tax returns from abroad

What pulls you into a UK return from abroad

Non-residents are still taxed on most UK-source income, and Self Assessment is how HMRC collects it. The common triggers are UK rental income (which makes you a non-resident landlord), employment duties physically performed in the UK or a UK directorship, some UK pensions, gains on UK land and property, and any notice to file from HMRC. Your position under the Statutory Residence Test decides what is taxable, not whether a return is due. If none of the triggers apply and HMRC has not asked for a return, you generally do not need to file.

How expats actually file

Almost every non-resident return needs the SA109 residence page, and HMRC's free online service does not support it. That leaves three routes: a paper return, due by 31 October after the tax year ends; HMRC-recognised commercial software; or an agent filing through professional software. The last two keep the later 31 January online deadline, which is also when any tax is due. Late filing starts at a £100 penalty even if nothing is owed. Our expat Self Assessment guide covers registration from overseas, the forms you need and paying HMRC from abroad.

Your new country will usually tax you too

Filing in the UK does not settle things where you live now. Most countries tax their residents on worldwide income, so the same rent or pension can be taxable in both places. The double tax treaty between the UK and your country of residence decides which country taxes what, and credit relief is generally capped at the lower of the two countries' tax on that income. Getting the treaty side right is usually where the real money is, so check your destination's rules alongside the UK filing.

This is general information for the 2026/27 UK tax year, not personal tax advice; speak to a Chartered Tax Adviser about your own position.

Deadline 31 January 2027

Filing a 2025/26 return?

A Chartered Tax Adviser prepares and files it for you, including the pages HMRC's free online service cannot handle. Fixed fees from £350, non-resident and expat returns £550 fixed, agreed before any work starts.

How it works

Applies to you? Ask us directly

A page can only take you so far. Book a free 30-minute clarity call with Jordan, a Chartered Tax Adviser, and get this answered for your exact situation, on a fixed fee agreed upfront.

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2025/26 tax returns due 31 January
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