Guides by topic
Foreign Income: UK tax guides
If you are UK tax resident, you pay UK income tax on the profit from property you let abroad, even if you never bring the money to the UK, and you report it on the SA106 foreign pages of your Self Assessment return. The 7 guides in this section cover Foreign Rental Income, Double Tax Relief UK, Foreign Pensions and QROPS, and more. Each guide is written and kept current by Jordan Onraet-Wells, a Chartered Tax Adviser.
Foreign Rental Income: UK Tax and the SA106
Foreign rental income UK tax guide for 2026/27: report overseas lets on the SA106, claim expenses and Foreign Tax Credit Relief, and check 4-year FIG relief.
9 min read Reviewed July 2026
Read the guideGuideDouble Tax Relief UK: How to Avoid Being Taxed Twice
How double tax relief UK works in 2026/27: Foreign Tax Credit Relief, treaty and unilateral relief, the residence tie-breaker and how to claim on SA106.
8 min read Reviewed June 2026
Read the guideGuideForeign Pensions and QROPS: UK Tax Guide (2026/27)
QROPS transfers and foreign pensions under UK tax in 2026/27: the 25% overseas transfer charge, the October 2024 rule change and double tax relief.
7 min read Reviewed June 2026
Read the guideGuideUAE End-of-Service Gratuity: UK Tax Treatment
End of service gratuity UK tax explained: how residence at receipt, the £30,000 threshold and foreign service relief decide what HMRC takes.
7 min read Reviewed July 2026
Read the guideGuideTransferring Your UK Pension to the Gulf
Transfer UK pension to Dubai or the Gulf?
8 min read Reviewed July 2026
Read the guideGuideHMRC Worldwide Disclosure Facility & Nudge Letters Explained
The HMRC Worldwide Disclosure Facility explained: how a WDF disclosure works, what a nudge letter and Certificate of Tax Position mean, and what it costs.
9 min read Reviewed July 2026
Read the guideGuideOffshore Funds: The Non-Reporting Fund Trap
Sell a non-UK fund that is not on HMRC's reporting funds list and your profit is not a capital gain at all: it is an offshore income gain, taxed at income tax rates up to 45% instead of CGT at 24%, with no relief for losses on the income side. How the regime works, how to check the list, and what returning expats and new arrivals can do about it.
11 min read Reviewed August 2026
Read the guideTry the numbers yourself
Free tools the guides in this topic link to
Reading is free. So is the first call.
Book a free 30-minute clarity call to talk through your own position with a Chartered Tax Adviser. Fixed fees, agreed upfront.