Expat & Non-Resident Tax: Italy
UK tax advice for lives lived between Britain and Italy
UK tax returns, residency advice and treaty claims for people moving to Italy, living there with UK income, or arriving in the UK from Italy. Fixed fees, fully remote.
The Short Answer
Horizon UK Tax Solutions is a Chartered Tax Adviser practice handling the UK side for people moving to Italy, living there with UK income, property or pensions, or arriving in the UK from Italy. You deal directly with the founder, a CTA with over 10 years of experience including 7 at a Big Four firm. Three questions decide most Italy cases. Have you genuinely ceased UK residence under the Statutory Residence Test? What does the UK keep taxing, usually UK rental profits, most UK pensions and gains on UK property? And how does the UK-Italy double tax treaty stop the same income being taxed twice?
Italy's flat-tax regime only delivers if you genuinely cease to be UK tax resident, so we plan your UK day count and split-year date before you go, not after. Keep a UK home and let it, and you fall within the Non-resident Landlord Scheme. Sell UK residential property as a non-resident, and you must report within 60 days of completion, even if no tax is due, and pay any tax by the same date. Return within five complete tax years, having been UK resident in at least four of the seven tax years before you left, and the temporary non-residence rules can pull certain income and gains realised abroad back into UK tax. For arrivals from Italy, we handle the arrival-year return, the split-year claim and the four-year FIG regime where you qualify.
Everything is handled remotely from London, with year-round support and direct access to the adviser rather than a team you have never met. Fees are fixed and agreed in writing before any work starts. A non-resident or expat tax return is £550. Personal tax returns start from £350 and complex returns from £750, and advisory work such as departure planning is quoted as a fixed fee upfront. There is never an hourly rate. The practice is rated 5.0 on Google from 19 reviews, and works with clients across six continents. Start with the free 30-minute clarity call and we will tell you which pieces you actually need.
What We Do
Handled for you, end to end
- Departure planning and departure-year return: UK day count, split-year date, P85 where no return is already due, and SA109 pages HMRC's free service cannot file
- NRL1 application for HMRC approval so that, once approved, your UK rent is paid without 20% deducted, and the non-resident landlord return each year
- The 60-day Capital Gains Tax report when you sell UK residential property as a non-resident, required even where no tax is due, and payment of any tax within the same 60 days
- UK pensions once you live in Italy: what the UK keeps taxing, and the DT-Individual claim for relief under the UK-Italy treaty
- Arrival-year planning if you move to the UK from Italy: split-year claim, the four-year FIG regime where you qualify, and your first SA109 return
- Coordination with a vetted Italian adviser for the flat-tax election and Italian filings, while we lead on the UK and cross-border position
Free In-Depth Guides
Guides for Italy, if you want the detail first
Country Guides
Moving to Italy from the UK: the flat-tax regime explained
Italy's flat-tax regime lets new residents cap Italian tax on foreign income and gains at a single annual lump sum. This guide explains how the election works for UK leavers.
10 min read · Reviewed July 2026
Tax Decisions Compared
Italy vs Greece vs Cyprus vs Malta: Flat Tax for UK Leavers
Four Mediterranean countries court UK leavers with special regimes, and 2026 repriced the market. Italy now costs 300,000 euros a year, Greece holds at 100,000 euros with a 7% pensioner route, Cyprus stays near zero for dividend income, and Malta still runs a remittance basis.
9 min read · Reviewed August 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
NRL1 Form, NRL2 and Non-Resident Landlord Tax on UK Rent
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.
16 min read · Reviewed September 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
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
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
Quick answers for Italy
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 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 freeSplit-Year Treatment Case Finder & 5-Year Trap Checker
Free tool: find which of HMRC’s eight split-year cases applies when you move to or from the UK, and check whether the 5-year temporary non-residence trap could tax your gains on return. 2026/27.
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 this 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.
Other Countries
UK tax advice, wherever you are moving
- UK Tax Adviser for Dubai and the UAE
- UK Tax Adviser for Saudi Arabia
- UK Tax Adviser for Qatar
- UK Tax Adviser for Bahrain
- UK Tax Adviser for Oman
- UK Tax Adviser for the USA
- UK Tax Adviser for Canada
- UK Tax Adviser for Australia
- UK Tax Adviser for New Zealand
- UK Tax Adviser for Spain
- UK Tax Adviser for Portugal
- UK Tax Adviser for Germany
- UK Tax Adviser for France
- UK Tax Adviser for the Netherlands
- UK Tax Adviser for Switzerland
- UK Tax Adviser for Ireland
- UK Tax Adviser for Poland
- UK Tax Adviser for Cyprus
- UK Tax Adviser for Singapore
- UK Tax Adviser for Thailand
- UK Tax Adviser for Malaysia
- UK Tax Adviser for Japan
- UK Tax Adviser for South Africa
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
