Foreign nationals in the UK, 2025/26 returns
The UK tax return forforeign nationalsliving here, due by 31 January 2027
If you are UK resident with income or gains abroad, you usually need a 2025/26 return, due online by 31 January 2027. We file it, including the FIG, residence and foreign pages.
Online filing deadline: 31 January 2027
- --
- Days
- --
- Hours
- --
- Minutes
The Short Answer
If you are resident in the UK and have income or gains abroad, you will usually need a 2025/26 tax return. The online deadline is 11:59pm on 31 January 2027, which is also when the tax must be paid. Nationality does not decide this. Residence does, and the Statutory Residence Test settles it separately for each tax year. If you arrived part way through the year, split-year treatment can divide it into an overseas part and a UK part, so foreign income from before you arrived may sit outside UK tax.
Recent arrivals can pay no UK tax on qualifying foreign income at all. If 2025/26 is one of your first four years of UK residence after at least 10 consecutive tax years of non-residence, you can claim the FIG regime on foreign income and gains, and Overseas Workday Relief on employment pay for duties performed outside the UK. Neither is automatic. Both sit on the SA109 residence pages, which need commercial software or an agent to file online. Both carry a price, so we test them first.
Long-standing former non-doms face the opposite position. The remittance basis was abolished from 6 April 2025, and 2024/25 was the last year it could be claimed. Former non-doms resident here for more than four years are now taxed on worldwide income and gains as they arise. All of it has to be reported for 2025/26, whether or not you brought the money here. If you used the remittance basis, unremitted foreign income and gains from before 6 April 2025 can be designated under the Temporary Repatriation Facility at 12% for 2025/26, an election also made on the SA109.
Is This You?
Who this return is for
- You moved to the UK during 2025/26 and need your arrival year split and reported correctly.
- You were non-UK resident for at least 10 consecutive tax years before arriving and want to claim the FIG regime.
- You work for a UK employer, spend some workdays abroad and may qualify for Overseas Workday Relief.
- You are a long-standing former non-dom now taxed on worldwide income since the remittance basis ended.
- You used the remittance basis and want to weigh designating unremitted pre-April 2025 foreign income and gains at 12% under the TRF.
- You have foreign rent, dividends, interest or pensions and need them reported with any foreign tax credited.
What Goes on Your Return
| Pages | What they cover |
|---|---|
| SA100 | The core return for your UK income. Untaxed foreign interest up to £2,000 can go here if it is your only foreign income, but not if you are making a FIG claim. |
| SA109 | The residence pages: split-year treatment, FIG claims, the Overseas Workday Relief election and the TRF election. HMRC's free service cannot file them; we do. |
| SA106 | The Foreign pages: overseas interest, dividends, pensions and property income in sterling, plus the foreign tax paid for Foreign Tax Credit Relief. |
| Employment pages | Your employment income, including foreign employment income. The Foreign pages are used only to claim the foreign tax paid on that pay. |
What We Do
Handled for you, end to end
- Confirm your 2025/26 residence under the Statutory Residence Test, and the split-year case and date if you arrived mid-year.
- Check your 10-year residence history and model a FIG claim both ways before making it.
- Quantify every FIG claim source by source on the SA109, since relief is never automatic and an unquantified claim is invalid.
- Prepare the Overseas Workday Relief election and claim from your workday records, applying the annual cap, which does not apply to transitional claimants who already claimed OWR under the pre-2025 rules.
- Report foreign income on the SA106 in sterling, claim Foreign Tax Credit Relief where it applies, and handle any TRF designation for old money.
- File as your authorised agent, then confirm what to pay on 31 January 2027, including any payment on account, and on 31 July 2027.
Start Now
What to gather
Records take longer to collect than the return takes to prepare. Start with this list, then upload what you have to your secure client portal.
- 1Passport and recent proof of address for the anti-money-laundering identity checks
- 2Your UTR, or the date you registered for Self Assessment
- 3Your UK arrival date and where you were resident in each prior tax year
- 4P60, P45 and payslips from any UK employment in 2025/26
- 5A workday calendar and travel records if you worked abroad for a UK employer
- 6Statements for foreign interest, dividends, pensions and rental income for 2025/26
- 7Evidence of the foreign tax paid on each source of overseas income
- 8Former non-doms: details of offshore funds built up before 6 April 2025
- 9Your 2024/25 return and tax calculation, if you filed one
Key Dates for 2025/26
5 October 2026
Last day to register for Self Assessment for 2025/26 if you have never filed before or did not file for 2024/25
31 October 2026
Paper 2025/26 return must reach HMRC by 11:59pm
30 December 2026
Online 2025/26 return deadline (11:59pm) to have a bill under £3,000 collected through your PAYE tax code
31 January 2027
Online 2025/26 return deadline, 11:59pm
31 January 2027
Pay the 2025/26 balancing payment and the first payment on account
31 January 2027
Usual last day to amend a 2024/25 return
1 February 2027
Return now late: initial £100 late filing penalty applies (derived: day after 31 January deadline)
2 March 2027
30 days after 31 January: 5% late payment penalty on 2025/26 tax still unpaid at this point (derived)
6 April 2027
Making Tax Digital for Income Tax starts for anyone with qualifying income over £30,000 in 2025/26
1 May 2027
Return 3 months late: £10 daily penalties start, up to £900 (derived)
5 July 2027
Letting agents and tenants must give non-resident landlords their NRL6 certificate for 2026/27
31 July 2027
Second payment on account due
31 July 2027
6 months after 31 January: a further 5% late payment penalty on 2025/26 tax still unpaid (derived). The 6-month late filing penalty follows from 1 August 2027.
How It Works
From first call to filed
- 1
Free clarity call
A free 30-minute call directly with the adviser. We work out which pages your return needs, whether a FIG or split-year claim is in play, and what you will need to gather.
- 2
Fixed quote and ID checks
You get a fixed fee, agreed in writing before anything starts. Anti-money-laundering rules require identity and address checks first, so we complete those before any work on your return begins.
- 3
Documents to the portal
You upload statements, certificates and records to a secure client portal. Everything is handled remotely, for clients across six continents.
- 4
Prepare, approve, file
We prepare the return. You review it and approve it. We file it with HMRC as your authorised agent and confirm exactly what to pay and when.
Fixed Fees
The fee is agreed before we start
A first UK return with the residence and foreign pages is priced on our published fees. The Non-Resident and Expat Tax Return, £550 fixed, covers internationally mobile individuals with cross-border income and the residency pages. The Complex Personal Tax Return, from £750, covers multiple income streams, investments, trusts or complex structures. Your quote is agreed in writing before work starts, and that is the total. Never hourly. Book a free 30-minute clarity call and start well before the deadline.
Standard Personal Tax Return
£350
For individuals with straightforward tax affairs: accurate preparation and submission of your UK Self Assessment, whether you're employed, self-employed, or earning rental income, with all allowable expenses claimed.
Non-Resident & Expat Tax Return
£550
For internationally mobile individuals: handling cross-border taxation, multi-country income, and UK residency under the Statutory Residence Test, with correct reporting of overseas income.
Complex Personal Tax Return
£750+
For more sophisticated arrangements: multiple income streams, investments, trusts, and complex structures, with a detailed, tailored approach and proactive tax planning.
Fixed and agreed in writing before any work starts. No hourly billing. Full pricing
Common Questions
Honest answers, before you book
More questions? Read our full FAQ.
Free In-Depth Guides
Read the guides first, if you like
Non-Doms & Inbound
The First FIG Filing Season: 2025/26 Returns Due 31 January 2027
Nobody has ever filed a FIG claim before this filing season: 2025/26 was the regime's first year, and the returns that carry the first claims are due 31 January 2027. New boxes, a strict quantification rule, a 5 October registration deadline for new arrivers, and a first-year tax bill that can hit 150% of the year's liability. The timeline from August 2026 to January, month by month.
10 min read · Reviewed August 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
Non-Doms & Inbound
The 4-Year FIG Regime: Tax Relief for New UK Residents
The four-year FIG regime gives qualifying new UK residents full relief on foreign income and gains for their first four years, with no remittance trap. This guide covers who qualifies and what a claim really costs.
9 min read · Reviewed July 2026
Tax Decisions Compared
FIG Regime vs Remittance Basis: What Changed in 2025
The 4-year FIG regime replaced the non-dom remittance basis on 6 April 2025. This guide compares the two systems, names the winners and losers, and explains the 12% Temporary Repatriation Facility window for old offshore money.
6 min read · Reviewed July 2026
Non-Doms & Inbound
Overseas Workday Relief: The New Rules From April 2025
The new Overseas Workday Relief is more generous than the old version in three ways and stricter in one: four years, no offshore account requirement, free remittance of relieved pay, but a hard annual cap of the lower of 30% of qualifying employment income and £300,000, claimed through a two-step election and claim on the SA109.
11 min read · Reviewed August 2026
Non-Doms & Inbound
Temporary Repatriation Facility (TRF): The Full Guide
How the Temporary Repatriation Facility works in 2026/27: bring foreign income and gains from before 6 April 2025 to the UK at 12%, before it rises to 15%.
9 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
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
Non-Doms & Inbound
FIG Tax Return: SA109 Boxes 28 and 29, HS266 Walkthrough
FIG tax return walkthrough built on HMRC helpsheet HS266: SA109 boxes 28 and 29 for 2025/26, the allowances a claim costs you, disclosure and records.
9 min read · Reviewed September 2026
Self Assessment
SA109 Form 2026: Why You Cannot File It on HMRC Online
SA109 form 2026 cannot be filed through HMRC's free online service.
7 min read · Reviewed September 2026
Moving to the UK
Moving to the UK: a tax guide for new arrivers
Moving to the UK usually makes you UK tax resident, but new arrivers often pay tax only from their arrival date, and many qualify for a four-year exemption on foreign income and gains.
12 min read · Reviewed July 2026
Free Tax Tools
Run your own numbers, before we speak
FIG Regime Eligibility Checker (4-Year Foreign Income & Gains)
Free tool: check whether you qualify for the UK 4-year FIG (Foreign Income and Gains) regime that replaced the non-dom rules, and how many of your four relief years remain. 2026/27.
Try it freeUK 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 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 freeUK Income Tax & Take-Home Calculator
Work out your UK income tax, National Insurance and take-home pay, with a Scottish-taxpayer option for Scotland's separate income-tax bands. Indicative, instant, free.
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 freeOther Returns We File
2025/26 returns, by situation
- FIG Regime Tax ReturnsThe first FIG claims ever made go on 2025/26 returns. Leave one unquantified and the income is undeclared. A Chartered Tax Adviser runs the sums and files it, at a fixed fee.See how we file it
- Overseas Income on Your UK ReturnUK resident with foreign interest, dividends, rent, pensions or funds? It usually belongs on your 2025/26 return. We prepare the SA106, claim relief for foreign tax and file it.See how we file it
- Non-Resident LandlordsUK rent stays taxable in the UK wherever you live. We file your 2025/26 return as your agent, SA109 included, and credit the tax already deducted from your rent.See how we file it
- First or Late Tax ReturnsNever filed, missed the 5 October registration date, or carrying earlier years? Register now, file 2025/26 by 31 January 2027, and put the past right before HMRC asks.See how we file it
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