Horizon UK Tax Solutions
UK Tax Guides
Clear, in-depth guides to UK tax for expats, non-residents, and people moving across borders. Written and kept current by Jordan Onraet-Wells, a Chartered Tax Adviser.
Non-Resident Landlord Tax: Your Guide to UK Rental Income When Living Abroad
A clear 2025/26 guide to non-resident landlord tax: the Non-Resident Landlord Scheme, form NRL1, allowable expenses, Self Assessment, CGT and how to register.
Read the guideCapital Gains Tax on UK Property for Non-Residents: The 60-Day Reporting Rule
A clear 2025/26 guide to Capital Gains Tax on UK property for non-residents: the 60-day report-and-pay rule, rates, rebasing, reliefs and penalties.
Read the guideLeaving the UK: A Complete Tax Guide for Moving Abroad
A clear 2025/26 guide to leaving the UK tax: the P85 form, split-year treatment, residence, refunds, ongoing UK income, capital gains and a departure checklist.
Read the guideSplit-Year Treatment: How UK Tax Works in the Year You Move
Split-year treatment lets the UK tax year split into a UK part and an overseas part when you move. Learn the 8 cases, priority rules and how to claim on SA109.
Read the guideThe UK Statutory Residence Test (SRT), Explained
Are you UK tax resident? Our clear guide to the Statutory Residence Test (SRT) covers the automatic tests, the five ties, day counting and split-year rules.
Read the guideMoving to the UK: A Tax Guide for New Arrivers and Returning Expats
A 2025/26 guide to moving to the UK tax: when you become resident, split-year treatment on arrival, the new Foreign Income and Gains regime and key deadlines.
Read the guideUS-UK Tax: A Cross-Border Guide for Americans in the UK and Brits in the US
A current 2025/26 US-UK tax guide for Americans in the UK and Brits in the US: the treaty, foreign tax credits, FBAR, FATCA, the FIG regime and pensions.
Read the guideExpat Self Assessment: Filing a UK Tax Return When You Live Abroad
A Chartered Tax Adviser's guide to expat Self Assessment: when you must file a UK tax return from abroad, the SA109 residence pages, deadlines and penalties.
Read the guideGuides are a start. Your plan is personal.
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