Expat & Non-Resident Tax
A Chartered Tax Adviser for UK expats, wherever you are
UK tax returns, residency advice and cross-border planning for expats and non-residents, handled personally, on fixed fees agreed before any work starts.
The Short Answer
Horizon UK Tax Solutions is a specialist UK expat tax adviser: a Chartered Tax Adviser (CTA) practice handling UK tax returns, residency and planning for British expats, non-residents and internationally mobile families in every time zone. You work directly with the founder, a CTA with over 10 years of experience including 7 at a Big Four firm, not a call centre or a junior you have never met.
The work covers everything a life abroad touches: Self Assessment returns with the SA109 residence pages that HMRC’s free online service cannot file, the Statutory Residence Test and split-year claims, non-resident landlord income, Capital Gains Tax on UK property sales with its 60-day reporting deadline, double taxation relief, and the planning around a departure or a return.
Fees are fixed and agreed in writing before any work starts, with non-resident and expat returns from £550, and the practice is rated 5.0 on Google by clients across six continents. If you are comparing advisers, start with the free 30-minute clarity call and see the difference direct access makes.
What We Do
Handled for you, end to end
- Non-resident Self Assessment returns, including the SA109 residence pages that HMRC’s free online filing cannot handle
- Statutory Residence Test analysis, split-year claims and planning your UK day count
- Non-resident landlord returns and NRL1 applications to receive your rent without tax deducted
- Capital Gains Tax on UK property sales, including the 60-day report every non-resident must file even when no tax is due
- Departure and arrival planning: form P85, timing, double taxation relief and treaty claims
- Year-round support in your time zone, everything handled remotely
Free In-Depth Guides
Read the guides first, if you like
Leaving the UK
UK State Pension Living Abroad: Frozen Rates, Tax and Claims
Your UK State Pension is payable anywhere in the world, but the country you pick decides whether it rises each April or freezes at the day-one rate, and the tax treaty decides which country taxes it. Add the end of Class 2 contributions from abroad in April 2026, and retiring overseas now needs three decisions made properly, not one.
11 min read · Reviewed August 2026
Residency & the SRT
Seafarers Earnings Deduction for Yacht Crew: 365-Day Rules
The Seafarers Earnings Deduction can take yacht crew earnings out of UK tax entirely: a 100% deduction for an eligible period of at least 365 days mainly spent outside the UK. But the rules are precise, the deduction needs you to stay UK or EEA resident, and a single UK visit over 183 days resets the clock. Here is how the whole regime works, with a worked calendar example.
9 min read · Reviewed August 2026
Residency & the SRT
Offshore Oil and Gas Workers: UK Tax on Rotation
A 28/28 rotation rarely makes you non-resident: the field breaks at home blow the day count, one missed hitch creates a significant break, and even genuine non-residents stay taxed on UK Continental Shelf earnings. The full SRT maths for rotators, plus the seafarers deduction boundary, NT codes and offshore wind.
11 min read · Reviewed August 2026
Residency & the SRT
Airline Pilots and Cabin Crew: UK Tax Residence Explained
The Statutory Residence Test switches off the full-time-work-abroad escape route for aircrew, so residence is decided by day counts and ties instead. What the relevant-job rule means for pilots and cabin crew, how the work tie catches UK departures, what the treaties actually say about aircrew pay, and what a move to a Middle East carrier really turns on.
11 min read · Reviewed August 2026
Leaving the UK
Disregarded Income: The Rule That Caps UK Tax for Non-Residents
Non-resident for a whole tax year? Sections 811 to 814 ITA 2007 cap your UK tax on dividends, interest and certain other income, often at nil. Here is what counts as disregarded income, the two computations, the SA109 boxes, and worked examples at £20,000 and £80,000 of dividends.
11 min read · Reviewed August 2026
Foreign Income
Offshore 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
Choosing an Adviser
Working With a UK Tax Adviser From Abroad: How It Actually Works
You can engage a UK tax adviser entirely remotely, from any country, without ever meeting in person. Three things stand between the first email and filed returns: HMRC agent authorisation, anti-money laundering checks, and an engagement letter. This guide walks through the mechanics of each, what documents to gather, and why August contact beats a January panic.
11 min read · Reviewed August 2026
Choosing an Adviser
How to Choose a UK Expat Tax Adviser (2026)
How to choose a UK expat tax adviser in 2026: the credentials that matter, how to verify AML supervision, fair fixed fees and the red flags to avoid.
9 min read · Reviewed June 2026
Self Assessment
Expat Self Assessment: UK Tax Returns from Abroad
Living abroad does not switch off your UK tax return. This guide explains who still files, which pages non-residents need and the deadlines that apply from overseas.
13 min read · Reviewed July 2026
Leaving the UK
Leaving the UK: a tax guide for people moving abroad
Leaving the UK does not automatically end your UK tax obligations. Getting the timing and the paperwork right is the difference between a clean break with a refund and an unexpected bill years later.
15 min read · Reviewed July 2026
Residency & the SRT
UK Statutory Residence Test (SRT) Explained
The Statutory Residence Test decides, tax year by tax year, whether you are UK resident. Days, ties and work patterns all count, and the answer drives everything else in your cross-border position.
13 min read · Reviewed July 2026
Residency & the SRT
Split-Year Treatment Explained: UK Tax in the Year You Move
Split-year treatment divides the tax year you move into a resident part and a non-resident part, so you are not taxed as a UK resident for the whole year of your move.
11 min read · Reviewed July 2026
Non-Resident Landlords
Overseas & Non-Resident Landlord Tax on UK Rental Income
UK rental income stays taxable in the UK however far away you live. What changes when you move abroad is how the tax is collected: the Non-Resident Landlord Scheme, form NRL1, your allowances and your filing route.
15 min read · Reviewed July 2026
Foreign Income
Double 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
Tax Decisions Compared
DIY Self Assessment vs an Accountant for Non-Residents
HMRC's free online service cannot file the SA109 residence pages, so a DIY non-resident return means paper by 31 October or paid software. Here is what DIY really costs and when an adviser pays for itself.
6 min read · Reviewed July 2026
Free Tax Tools
Run your own numbers, before we speak
UK Statutory Residence Test Calculator
Free UK Statutory Residence Test calculator. Enter your UK days, work pattern and ties for an instant indication of whether you are UK resident, with the deciding test and full reasoning.
Try it freeAccounting Fee Estimator
See an indicative fee for working with Horizon UK Tax Solutions. Answer a couple of questions about your situation for a starting figure. Every fee is fixed and agreed upfront, with no surprise bills.
Try it freeRelocation Comparison
Dubai vs Portugal vs stay: compare what changes when you leave the UK, income, CGT, wealth and inheritance tax, residency basis and treaty position, side by side. Indicative guidance.
Try it freeOur Promise
Fixed fees, agreed in advance
We confirm your fee in writing before any work begins. You always know exactly what you are paying, billed as a fixed amount, never in arrears by the hour.
What expat tax work costs
Non-resident and expat tax returns are £550 fixed. Personal tax returns start from £350 and complex returns from £750. Advisory and project work, such as residency planning and capital gains strategies, is quoted as a fixed fee agreed upfront, scoped to your situation. All fees are agreed before work begins.
See full fixed-fee pricingCommon Questions
Honest answers, before you book
More questions? Read our full FAQ.
Ready When You Are
Start with a free clarity call
Book a free clarity call and we will talk through your situation and confirm a fixed price in writing: no obligation, no pressure, and no surprises.
Prefer email? Reach us at jordanonraet-wells@horizonukts.com