Foreign Income and Non-Residents

If you meet the residence tests for both the UK and another country in the same tax year, you become what's known as a "dual resident". This can create confusion about where you should pay tax, but tax treaties (also called double taxation agreements) contain special "tie-brea...

5 min read

If you're a landlord who lives abroad and earns rental income from UK property, you must pay UK tax on that income through the Non-Resident Landlord Scheme. Under this scheme, your letting agent or tenant deducts tax from your rent before paying you — unless you've successfull...

6 min read

Non-resident trusts create complex tax obligations for UK beneficiaries, settlors, and trustees. If you receive capital payments from a non-resident trust as a UK beneficiary, you may face Capital Gains Tax charges with additional interest penalties. Understanding who pays tax...

5 min read

If you hold investments in offshore funds—those based outside the UK—the tax rules are different from UK-based investments. The key difference is whether your fund has "reporting fund status": funds with this status are taxed more favourably, while those without it face higher...

4 min read

Your UK tax bill depends not just on what you earn, but where you're resident and domiciled for tax purposes. These two concepts determine whether you pay UK tax on worldwide income or only UK-source income, and they're governed by complex rules that changed significantly from...

5 min read

If you're paying a foreign entertainer or sportsperson for UK appearances, you must usually deduct tax before paying them and send it directly to HMRC. This article explains when withholding tax applies, how to calculate it, the exemptions available, and what performers need t...

8 min read

If you earn income from outside the UK, you may need to pay UK tax on it and report it through Self Assessment. Whether you pay UK tax depends primarily on your UK residence status, and if you've already paid tax abroad, Double Taxation Relief can prevent you from being taxed...

5 min read

When you come to live or work in the UK, or return after living abroad, you need to understand your tax obligations and register with HMRC if necessary. Your tax liability depends on whether you become UK resident, what income you receive, and whether you qualify for any special reliefs. This...

5 min read

When you leave the UK to live or work abroad, you need to inform HMRC to ensure you pay the right amount of tax and claim back any overpaid tax. Depending on when you leave and your circumstances, you may stop being a UK tax resident either immediately or partway through the tax year. Even after...

6 min read

If you leave the UK but return within five years, special anti-avoidance rules mean you may still have to pay Capital Gains Tax on assets you sold whilst living abroad. These "temporary non-resident" rules are designed to prevent people from avoiding UK tax by briefly moving o...

5 min read