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Income Tax: Personal allowance frozen at £12,570 CGT: Annual exempt amount is £3,000 NICs: Main Class 1 Employee NI rate reduced VAT: MTD system requirements fully enforced SDLT: First-time buyer relief threshold £425,000 Corporation Tax: Main rate 25% for profits over £250k IHT: Nil-rate band frozen at £325,000 Pension: Annual allowance set at £60,000
UK Expat Tax Guide 2026/27 | Statutory Residence Test, SRT, Split Year, FIG | UK Tax Hero
Cross-Border · Expats · 2022/23–2026/27

UK expat tax —
HMRC's rules explained.

A comprehensive summary of HMRC's published guidance on UK tax for expats: the Statutory Residence Test, split-year treatment, foreign income reporting, double tax treaties, Overseas Workday Relief and the new FIG regime — with five years of official rates and direct GOV.UK links.

Read the guide → Speak to a specialist
✓ HMRC sources only ✓ GOV.UK links throughout ✓ 2022/23–2026/27 ✓ Information only

UK Expat Tax

🌍 2026/27
Automatic resident threshold183 days
FIG regime relief period4 years
OWR cap (new regime)30% / £300k
DTA countries covered130+
Source: HMRC / GOV.UKUpdated May 2026
Expat specialists online
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Home / Cross-Border / Expats
HMRC sourced
GOV.UK links
30+ FAQs
Information only
HMRC published key figures

Key expat tax figures.

All sourced from HMRC's published guidance. Verify on GOV.UK.

183
Days in UK = automatic UK resident · GOV.UK
8
Split-year cases under HMRC's RDR3 · RDR3
4 yrs
FIG regime relief for qualifying new residents · GOV.UK
130+
UK double taxation treaty countries · GOV.UK
HMRC guidance summary

UK expat tax — what HMRC's rules say.

This guide summarises HMRC's published guidance on UK tax for internationally mobile individuals. Every section links to the relevant GOV.UK or HMRC source. This is not tax advice — for advice on your specific situation, speak with a qualified tax professional.

Contents — quick navigation
📌 Key point — HMRC's position

According to HMRC's GOV.UK guidance, whether you pay UK tax on worldwide income depends entirely on your residence status under the Statutory Residence Test each tax year. Non-residents pay UK tax only on UK-source income. UK residents pay on worldwide income — though qualifying new arrivals may claim the 4-year FIG exemption on foreign income.

HMRC RDR3

The Statutory Residence Test — HMRC's framework.

According to HMRC's RDR3 guidance note, the Statutory Residence Test (SRT) is used to determine your UK tax residence status for each tax year. It consists of three components applied in sequence: automatic overseas tests, automatic UK tests, and — if neither applies — the sufficient ties test.

Automatic overseas tests 📄 GOV.UK

According to HMRC's guidance, you are automatically non-resident if any of the following apply:

  • You spent fewer than 16 days in the UK in the tax year (or fewer than 46 days if you were not UK resident in any of the three previous tax years).
  • You worked full-time overseas (averaging at least 35 hours per week) throughout the year and spent fewer than 91 days in the UK, of which no more than 30 days were spent working.
  • You died during the tax year and had been non-resident in each of the three previous tax years and spent fewer than 46 days in the UK in that year.

Automatic UK tests 📄 GOV.UK

If no automatic overseas test is met, HMRC's guidance states you are automatically UK resident if any of the following apply:

  • You spent 183 or more days in the UK during the tax year.
  • Your only home was in the UK for at least 91 consecutive days and you visited it for at least 30 days during the tax year.
  • You worked full-time in the UK for any 365-day period overlapping the tax year (averaging at least 35 hours per week, with no significant break from UK work).

The sufficient ties test 📄 RFIG20500

If neither automatic test is conclusive, HMRC's guidance applies the sufficient ties test. HMRC identifies five UK ties: (1) family tie — close family members (spouse, civil partner, minor children) who are UK resident; (2) accommodation tie — a place to live available in the UK for at least 91 days with at least one night stayed; (3) work tie — working in the UK for at least 40 days in the year; (4) 90-day tie — spent more than 90 days in the UK in either of the previous two tax years; (5) country tie — the UK was the country where you spent the most days that year (only applies to those who were previously UK resident).

UK tiesDays allowed (previously resident)Days allowed (not previously resident)HMRC source
No tiesUp to 45Up to 45RDR3
1 tieUp to 120Up to 182RDR3
2 tiesUp to 90Up to 120RDR3
3 tiesUp to 45Up to 90RDR3
4 tiesUp to 15Up to 45RDR3
5 ties (all)Up to 15N/ARDR3

Source: HMRC RDR3 — Statutory Residence Test guidance note. HMRC also provides a free Residence Status Checker on GOV.UK.

⚠️ How HMRC counts days

According to HMRC's RDR3, a 'day' in the UK is any day when you are present in the UK at midnight. The guidance includes specific deeming rules for transit days and exceptional circumstances (illness, natural disasters preventing departure). Miscounting days is one of the most common errors in cross-border cases. Always verify using the HMRC Residence Status Checker.

📄
HMRC RDR3 — Full SRT guidanceHMRC's complete guidance note on the SRT
✅
HMRC Residence Status CheckerFree tool on GOV.UK — check your status
📘
HMRC RFIG20500 — Sufficient ties testHMRC's internal manual on the ties test
HMRC guidance: split-year treatment

Split-year treatment — HMRC's eight cases.

According to HMRC's GOV.UK guidance, when you move to or from the UK mid-year, the tax year may be split into a UK-resident part and a non-resident part. During the non-resident part, foreign income is not taxable in the UK. HMRC's RDR3 guidance sets out eight specific 'cases' under which split-year treatment applies — it is not elective; your circumstances must legally meet the conditions of one of the eight cases.

The eight split-year cases — summary per HMRC's RDR3

HMRC's RDR3 divides the cases into those for individuals leaving the UK (Cases 1–3) and those for individuals arriving in the UK (Cases 4–8):

CaseSituation (per HMRC RDR3)Split date
Case 1Starting full-time work overseasDate overseas work begins
Case 2Partner of someone starting full-time work overseas (Case 1)Date of joining partner / ceasing UK home
Case 3Ceasing to have a home in the UKDate of ceasing to have any UK home
Case 4Starting to have a home in the UK onlyDate of arriving / acquiring UK home
Case 5Starting full-time work in the UKDate UK full-time work begins
Case 6Ceasing full-time work overseas and starting to have a home in the UKLater of: ceasing overseas work / acquiring UK home
Case 7Partner of someone in Case 5 or 6Date of joining partner
Case 8Starting to have a home in the UK (former international student or similar)Date of starting UK home

Source: HMRC RDR3. Full conditions for each case are set out in the guidance note.

📋 How to claim split-year treatment on your return

According to HMRC's guidance, split-year treatment is claimed on the SA109 supplementary pages of a Self Assessment return. You must state which case applies. HMRC's guidance confirms that the date the year splits is determined by law — you cannot choose it, and it may not be the date you expect. Complex situations (e.g. spending time in the UK both before and after the split date) may affect the split date; refer to HMRC RDR3 or seek specialist advice.

Illustrative example — not advice

Case 1: Starting full-time work overseas (illustrative)

Tax year2025/26 (6 April 2025 – 5 April 2026)
UK employment income (6 Apr – 31 Jul 2025)Taxable in UK as normal
Overseas employment start date1 August 2025 (split date)
Dubai salary (1 Aug 2025 – 5 Apr 2026)Not taxable in UK (non-resident portion)
UK-source income (e.g. UK rental) throughoutAlways taxable in UK
Claim on SA109 — verify case conditions on RDR3RDR3 →

This is illustrative only. Split-year conditions are fact-specific and legally defined. Not tax advice — always verify with HMRC's RDR3 and a qualified adviser.

⚠️ IHT and split years from April 2025

According to HMRC's published guidance, from 6 April 2025 a split year is treated as a full year of UK tax residence for the purposes of the new residence-based IHT 10-out-of-20 rule. This means a year in which you leave or arrive part-way through still counts as a full year for counting towards the 10-year IHT threshold. See GOV.UK: Inheritance Tax.

HMRC guidance: leaving the UK

Leaving the UK — HMRC's tax rules.

According to HMRC's published guidance, once you become non-resident you pay UK tax only on UK-source income. However, HMRC confirms several continuing UK tax obligations for those living abroad.

UK tax obligations for non-residents — HMRC's published rules

  • UK employment income: Income for duties performed in the UK while non-resident remains taxable. HMRC guidance confirms the number of UK workdays determines the taxable portion.
  • UK rental income: All UK property rental income is taxable in the UK regardless of residence status, per HMRC's guidance on UK income for non-residents. Non-resident landlords must register with HMRC's Non-Resident Landlord Scheme (NRLS).
  • UK pensions: Most UK-source pension income remains taxable in the UK unless a double taxation treaty provides otherwise. Check the relevant DTA on GOV.UK.
  • UK savings and dividends: UK interest and dividends paid to non-residents may be subject to UK withholding tax, with DTA rates applicable. HMRC's guidance covers this in the relevant helpsheet HS300.
  • Capital Gains Tax on UK property: According to HMRC's CGT guidance for non-residents, all disposals of UK land and property are taxable, with the Non-Resident CGT (NRCGT) return due within 60 days of completion.

The five-year temporary non-residence rule 📄 GOV.UK

According to HMRC's guidance on returning to the UK, if you become non-resident and return within five complete tax years, gains on certain assets held when you left the UK may be taxed in the year of return — even if those assets were disposed of during non-residence. This is the temporary non-residence rule. HMRC's guidance states it does not generally apply to assets acquired after departure, and specific rules apply to assets received under employment during non-residence.

Illustrative example — not advice

Non-resident landlord obligations (illustrative)

UK rental income — non-resident landlordTaxable in UK in all cases
HMRC scheme requiredNon-Resident Landlord Scheme (NRLS)
Letting agent / tenant obligationMust deduct 20% basic rate unless HMRC approves gross payment
Register with HMRC NRLS — verify on GOV.UKGOV.UK →

Illustrative only. Registration requirements and tax treatment depend on individual circumstances. Not tax advice.

📄
GOV.UK: UK income if you live abroadHMRC's guidance on UK-source income for non-residents
📄
GOV.UK: CGT for non-residentsHMRC's NRCGT rules for UK property disposals
📄
GOV.UK: Non-Resident Landlord SchemeHMRC's NRLS registration and guidance
HMRC guidance: returning expats

Returning to the UK — what changes.

According to HMRC's guidance on tax if you return to the UK, on becoming UK resident again your worldwide income and gains become taxable in the UK. The key questions for returning expats are: (1) whether split-year treatment applies on arrival; (2) whether the FIG regime is available; (3) how overseas assets and income are treated in the first years back; and (4) whether any gains during non-residence become taxable on return (the five-year rule).

Steps HMRC expects returning expats to take

  1. Determine your residence status

    Use HMRC's Residence Status Checker or read RDR3 to confirm whether you are UK resident from the date of return.

  2. Check split-year treatment

    Establish whether you qualify for split-year treatment under Cases 4–8 of RDR3. If so, you are only UK resident from the split date — not 6 April. Claim on SA109.

  3. Assess FIG regime eligibility

    If you have been non-UK resident for at least 10 consecutive years, you may qualify for the FIG regime — 100% relief on foreign income and gains for up to four years. Check eligibility against HMRC's FIG guidance and claim annually on your Self Assessment return.

  4. Review overseas assets and income

    From your date of UK residence (or the start of the UK portion if split-year applies), all foreign income and gains are potentially taxable. Review all overseas investments, pensions, rental income and bank accounts.

  5. Register for Self Assessment

    According to HMRC's guidance, you must register for Self Assessment by 5 October after the end of the tax year in which you became UK resident and had taxable income or gains to declare. Register via HMRC's online services on GOV.UK.

HMRC guidance: FIG regime

The 4-year FIG regime — HMRC's rules for new arrivals.

According to HMRC's published guidance, the Foreign Income and Gains (FIG) regime replaced the remittance basis from 6 April 2025 (Finance Act 2025). It provides 100% relief on foreign income and gains for qualifying new residents. Unlike the old remittance basis, there is no remittance charge — funds can be brought to the UK freely during the four-year period.

Qualifying conditions — per HMRC's guidance

  • You must be UK resident (under the SRT) in the relevant tax year.
  • You must have been non-UK resident for at least 10 consecutive tax years immediately before your first qualifying year of UK residence. The 10-year period is assessed under the SRT for years from 2013/14 onwards.
  • You are not a member of the House of Commons or House of Lords.
  • You must claim the relief on your Self Assessment return each year — it is not automatic.
  • The four-year clock runs from your first year of UK residence after the 10-year absence — not from April 2025. Individuals who became UK resident in 2022/23 or later may still have qualifying years remaining.

🌐 FIG regime — what HMRC says it covers

  • Foreign employment income (subject to OWR rules for employed individuals) — GOV.UK OWR guidance
  • Foreign investment income (dividends, interest, rental income from non-UK property)
  • Foreign capital gains on non-UK assets (not UK land/property — always taxable)
  • Funds remitted to the UK during the four-year period — no further UK tax charge

⚠️ FIG regime — what HMRC says it does NOT cover

  • UK-source income of any kind — always taxable on the arising basis. GOV.UK
  • CGT on UK land and property — always taxable regardless of FIG status.
  • Years 5+ of UK residence — worldwide arising basis applies automatically.
  • Years of non-UK residence — cannot claim FIG relief if not UK resident that year.
  • Members of the House of Commons or Lords — excluded from FIG eligibility.
Illustrative example — not advice

FIG regime: qualifying new arrival (illustrative)

First year of UK residence after 12-year absence2025/26 (year 1 of FIG)
Foreign dividend income (hypothetical)£60,000 — FIG claimed, not UK taxable
UK salaryTaxable at standard UK rates
Year 5 (2029/30 onwards)All worldwide income taxable in UK
Claim on Self Assessment each year — verify eligibilityGOV.UK →

Illustrative only. Eligibility depends on your specific residence history under the SRT. Not tax advice.

📄
GOV.UK: Non-domiciled residents & FIGHMRC's official guidance on the FIG regime
🏛️
Full Non-Dom & FIG GuideTRF, IHT 10/20 rule, trust structures
📘
HMRC RDRM ManualHMRC's detailed residence and FIG manual
HMRC guidance: OWR

Overseas Workday Relief — the new rules from April 2025.

According to HMRC's published OWR guidance for globally mobile employees, Overseas Workday Relief was fundamentally reformed from 6 April 2025 alongside the abolition of the remittance basis. The new OWR is integrated into the FIG regime and is available to qualifying new residents.

How OWR works from 2025/26 — HMRC's rules

Per HMRC's guidance, a qualifying new resident who is employed both in and outside the UK may claim OWR on the portion of their employment income that relates to overseas duties. The income is apportioned on a just and reasonable basis, typically using overseas workdays as a proportion of total workdays.

💼 OWR cap from 2025/26 — per HMRC's published guidance

According to HMRC's OWR guidance, from 6 April 2025 OWR is capped at the lower of:

  • 30% of qualifying employment income for the year, or
  • £300,000 per tax year

Exception: Individuals eligible for both the old OWR regime (pre-2025) and the new FIG regime may claim OWR for four tax years with no annual £300,000/30% cap.

⚠️ Important: OWR election — loss of Personal Allowance

According to HMRC's published OWR guidance, making an OWR election in a tax year results in the loss of: (1) the Personal Allowance (£12,570 for 2025/26 and 2026/27); (2) the CGT annual exempt amount for that year; and (3) the ability to claim foreign income or capital losses in that year. This means OWR is unlikely to be beneficial unless the overseas earnings excluded significantly exceed £12,570.

Illustrative example — based on HMRC's OWR guidance

OWR cap calculation (illustrative — per HMRC's published rules)

Total qualifying employment income (hypothetical)£600,000
Overseas workdays as % of total workdays40%
Overseas earnings (40% × £600,000)£240,000
30% cap on qualifying income£180,000
Flat £300,000 cap£300,000
OWR relief (lower of the two caps per HMRC)£180,000

This illustrates HMRC's published cap rules. Actual relief depends on the election being validly made and all conditions being met. Not tax advice.

📄
GOV.UK: HMRC — OWR guidance (2025/26+)HMRC's full OWR guidance for globally mobile employees
📄
GOV.UK: RDR4 — OWR (pre-April 2025)HMRC's guidance on the old OWR regime
📄
GOV.UK: PAYE & OWR alignment policyHMRC's policy on section 690 PAYE notifications
HMRC guidance: SA106 & foreign income

Reporting foreign income — HMRC's SA106 process.

According to HMRC's guidance on reporting foreign income, UK residents with overseas income must declare it on their Self Assessment return. For paper returns, HMRC's SA106 (Foreign) supplementary pages are required. Online filers complete the equivalent sections within the digital Self Assessment system — a separate SA106 form is not submitted.

What HMRC says must be reported on SA106

  • Foreign employment income — salary, bonuses and benefits for duties performed abroad while UK resident (unless FIG or OWR applies).
  • Foreign pensions — overseas state and employer pensions, subject to DTA relief.
  • Foreign dividends and interest — from non-UK companies and banks.
  • Overseas rental income — from property outside the UK. HMRC requires details by country.
  • Foreign Tax Credit Relief (FTCR) — claimed on SA106 to prevent double taxation. Per HMRC's Helpsheet HS263, the relief is capped at the UK tax due on that income — you cannot reclaim more than the UK tax liability from HMRC.

💱 Currency conversion — HMRC's requirement

According to HMRC's guidance, all foreign income and gains must be converted to sterling for Self Assessment. HMRC accepts conversion using either the exchange rate on the date of receipt or HMRC's published average annual exchange rates, which are updated monthly on GOV.UK.

📄
GOV.UK: Reporting your foreign incomeHMRC's guidance on declaring overseas income
📋
HMRC SA106 (2024/25) — downloadHMRC's Foreign supplementary pages (PDF)
📄
HMRC HS263 — Foreign Tax Credit ReliefHow to calculate and claim FTCR
💱
HMRC Exchange RatesMonthly HMRC average rates for currency conversion
HMRC guidance: DTAs

Double taxation treaties — 130+ countries covered.

According to HMRC's published list of UK tax treaties on GOV.UK, the UK has double taxation agreements with over 130 countries. A DTA is a bilateral agreement that allocates taxing rights between the two countries and prevents the same income being taxed twice.

How DTAs work — HMRC's framework

Per HMRC's guidance (and Helpsheet HS263), a DTA may:

  • Give exclusive taxing rights to one country — in which case the other country cannot tax that income at all.
  • Give shared taxing rights — both countries may tax, but the country of residence gives credit for tax paid in the source country.
  • Restrict withholding tax rates — e.g. reducing UK withholding on dividends or interest paid to a non-resident.

Common DTA income types — HMRC's typical treatment

Income typeTypical DTA treatmentHMRC form / process
Employment (UK workdays)Taxable in UK for days worked hereSA100/SA102 + SA106
Employment (overseas workdays)May be taxable only in country of performanceSA106 + DT-Individual claim
Private pension (employer)Often taxable only in country of residence — check specific DTADT-Individual form to claim UK relief
State pensionVaries — many DTAs allow UK to tax UK state pensionCheck DTA on GOV.UK
UK dividends to non-residentReduced UK withholding under DTA (e.g. 0%/5%/15%)DT-Individual or country form
UK rental incomeUsually taxable in UK regardless of DTASA105 + NRLS registration

📋 How to claim DTA relief — HMRC's process

According to HMRC's guidance, to receive UK-source income at reduced DTA withholding rates: complete HMRC form DT-Individual (or the country-specific equivalent), have your local tax authority certify your overseas residence, and submit to HMRC. HMRC will then confirm your entitlement and may issue a reduced-rate or nil-rate code. The full list of HMRC DTA forms by country is at GOV.UK: DTA relief forms for individuals.

🌍
GOV.UK: Full list of UK tax treatiesComplete list of HMRC's DTAs with 130+ countries
📋
GOV.UK: DTA relief forms for individualsCountry-specific HMRC forms to claim treaty relief
📄
GOV.UK: Certificate of residenceHow to get HMRC to certify your UK residence for overseas DTAs
HMRC enquiries & nudge letters

HMRC enquiries — what to know if contacted.

HMRC receives financial data from over 100 countries under the Common Reporting Standard (CRS). According to HMRC's guidance on automatic exchange of information, overseas bank accounts, investments and rental income held by UK residents are reported to HMRC automatically each year. If HMRC identifies a discrepancy with what has been declared, it typically issues a nudge letter before opening a formal enquiry.

⚠️ HMRC's required disclosure route for offshore matters

According to HMRC's WDF guidance, where undisclosed offshore income is involved, the Worldwide Disclosure Facility (WDF) is the required route — not a simple amendment of a Self Assessment return. HMRC's published penalty guidance confirms that offshore penalties can reach 200% of the tax owed under the Requirement to Correct legislation, but voluntary unprompted disclosure substantially reduces this. See GOV.UK: offshore penalty guidance.

Speak to a qualified specialist

Received an HMRC nudge letter about overseas income or assets?

HMRC's guidance is clear that the WDF is the required disclosure route for offshore matters. If you have received a nudge letter or have concerns about undisclosed foreign income, a qualified tax adviser can assess your position and assist with any necessary disclosure. Our free matching service connects you with verified UK specialists.

📬
HMRC Nudge Letter GuideWhat nudge letters mean and HMRC's disclosure process
📄
GOV.UK: Worldwide Disclosure FacilityHMRC's required route for offshore disclosures
📄
GOV.UK: Digital Disclosure ServiceHMRC's online portal for voluntary corrections
HMRC published rates 2022/23–2026/27

Five years of official rates.

All figures sourced from HMRC's published guidance. Prior-year rates are relevant for amended returns, voluntary disclosures and HMRC enquiries covering open years.

Income Tax rates — England, Wales & Northern Ireland 📄 GOV.UK

Tax YearPersonal AllowanceBasic rate (20%)Higher rate (40%)Additional rate (45%)
2022/23£12,570£12,571–£50,270£50,271–£150,000Over £150,000
2023/24£12,570£12,571–£50,270£50,271–£125,140Over £125,140
2024/25£12,570£12,571–£50,270£50,271–£125,140Over £125,140
2025/26£12,570£12,571–£50,270£50,271–£125,140Over £125,140
2026/27£12,570£12,571–£50,270£50,271–£125,140Over £125,140

Capital Gains Tax rates — all assets (including non-UK property) 📄 GOV.UK

Tax YearAnnual Exempt AmountBasic rateHigher/additional rateNotes
2022/23£12,30010%20%Pre-Budget 2024 rates
2023/24£6,00010%20%
2024/25 (to 29 Oct 2024)£3,00010%20%Pre-Autumn Budget 2024
2024/25 (from 30 Oct 2024)£3,00018%24%Post-Autumn Budget 2024
2025/26£3,00018%24%Confirmed
2026/27£3,00018%24%Confirmed

OWR annual cap — HMRC's published schedule 📄 GOV.UK

Tax YearOWR RegimeCapQualification
2022/23–2024/25Old OWR (remittance basis)No cap (remittance-based)Non-UK domicile + 3-yr non-residence
2025/26 onwardsNew OWR (FIG regime)Lower of 30% or £300,000Qualifying new resident under FIG
2025/26 onwards (transitional)Pre-2025 OWR + new FIGNo cap for 4 yearsEligible under both regimes

Source: HMRC GOV.UK — Overseas Workday Relief

Free tools

Estimate using HMRC's published rates.

No sign-up. Estimates based on HMRC's rates — not tax advice. Always verify with GOV.UK or a qualified professional.

✅ HMRC Residence Checker 📈 Capital Gains Tax 📅 Self Assessment 💷 Salary & Take-Home 💼 Sole Trader Income Tax → All 18 calculators
Free expert matching

Need advice specific to your expat situation?

This page summarises HMRC's published guidance — it is not personal tax advice. UK expat tax depends on the precise facts of your situation: day counts, tie assessments, overseas income sources and treaty positions all matter. Our free matching service connects you with verified UK expat tax specialists.

✓ Expat & SRT specialists
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Common questions

UK Expat Tax FAQs

Answers based on HMRC's published guidance with GOV.UK source links. Not tax advice — always verify your position with HMRC or a qualified professional.

What is the Statutory Residence Test (SRT) for UK expats?
According to HMRC's RDR3 guidance note, the SRT determines your UK tax residence status for each tax year. You are automatically UK resident if you spend 183+ days in the UK, your only UK home is available for 91+ consecutive days with 30+ days visited, or you work full-time in the UK for a 365-day period. You are automatically non-resident if you spend fewer than 16 days in the UK (46 days if not previously resident), or work full-time overseas with under 91 UK days. Between these tests, your number of UK ties determines status.
How many days can I spend in the UK without becoming tax resident?
Per HMRC's RDR3, the day limit depends on your UK ties (family, accommodation, work, 90-day, and country tie) and whether you were previously UK resident. With no ties: up to 45 days regardless of prior residence. With one tie and no prior residence: up to 182 days. With two ties and prior residence: up to 90 days. With four or five ties: up to 15 days. The HMRC Residence Checker on GOV.UK can give an indication for years from 2016/17.
What counts as a 'day' in the UK for SRT purposes according to HMRC?
According to HMRC's RDR3, a day counts if you are present in the UK at midnight. Days of arrival and departure do not automatically count — only the midnight test applies. HMRC's guidance also provides for 'exceptional circumstances' days (e.g. illness preventing you leaving the UK) which may not count in certain tests, capped at 60 days per year. Transit days (in the UK for fewer than 24 hours for onward travel) do not count if you do not carry out activities other than transit.
What are the five UK ties under HMRC's SRT?
Per HMRC's RDR3: (1) Family tie — UK-resident spouse, civil partner or minor children; (2) Accommodation tie — a place to live available in the UK for at least 91 days in which you spend at least one night; (3) Work tie — working in the UK for at least 40 days (more than 3 hours per day); (4) 90-day tie — spent more than 90 days in the UK in either or both of the two preceding tax years; (5) Country tie — UK is the country in which you spent the most days during the tax year (only relevant for those previously UK resident).
What taxes do non-residents pay on UK income?
According to HMRC's GOV.UK guidance, non-residents pay UK Income Tax on UK-source income including: earnings for work performed in the UK, UK rental income, UK pensions (unless DTA provides otherwise), and UK savings/dividends. Non-residents pay CGT on UK land and property under the Non-Resident CGT rules. Foreign income is not taxable in the UK while non-resident.
How do I register as non-resident for UK tax purposes?
According to HMRC's guidance, there is no formal 'non-resident registration.' Your status is determined by the SRT facts each year and is self-assessed on your tax return (SA109). If you leave the UK and have ongoing UK income (e.g. rental, pension), HMRC recommends notifying them through your HMRC income tax contact page. You may need to continue filing a Self Assessment if you have UK-source income above certain thresholds.
What is split-year treatment and can I choose my split date?
According to HMRC's GOV.UK guidance, split-year treatment divides the tax year into a UK-resident part and a non-resident part when you move mid-year. HMRC's RDR3 sets out eight specific cases that must be met — it is not an election, and you cannot choose the split date. The date is determined by law based on your facts. Split-year treatment is claimed on the SA109 supplementary pages of your Self Assessment return.
What are HMRC's eight split-year cases?
Per HMRC's RDR3: Cases 1–3 are for individuals leaving the UK — Case 1 (starting full-time work overseas), Case 2 (partner of Case 1), Case 3 (ceasing to have a UK home). Cases 4–8 are for individuals arriving in the UK — Case 4 (starting to have a UK-only home), Case 5 (starting full-time UK work), Case 6 (ceasing overseas work and gaining a UK home), Case 7 (partner of Case 5 or 6), Case 8 (starting to have a UK home — applicable to certain arrivals not covered by other cases). Full conditions for each case are in HMRC's RDR3.
Does split-year treatment apply to capital gains?
According to HMRC's RDR3, the split-year rules for capital gains are complex and do not always follow the same split date as for income. HMRC's guidance warns that care should be taken before relying on split-year treatment for capital gains — in particular for gains arising near the split date. HMRC recommends reading the full RDR3 guidance or seeking professional advice for CGT in split-year situations.
Does a split year count as a full year for HMRC's IHT 10-year residence test?
Yes — according to HMRC's published guidance on the new residence-based IHT rules (from 6 April 2025), a split year is treated as a full year of UK tax residence for the purposes of counting towards the 10-out-of-20 year IHT threshold. This means the year you arrive in or leave the UK still counts as a full IHT year. See GOV.UK: Inheritance Tax for further details.
What is the FIG regime and who qualifies?
According to HMRC's published guidance, the FIG regime provides 100% relief on foreign income and gains for the first four tax years of UK residence. Qualifying conditions: you must be UK resident under the SRT; you must have been non-UK resident for at least 10 consecutive years before your first qualifying year; you are not a member of the House of Commons or Lords; and you claim the relief annually on your Self Assessment return. Unlike the old remittance basis, funds can be brought to the UK freely during the four-year period.
If I was UK resident in 2023/24, can I still claim FIG in 2026/27?
Yes — per HMRC's guidance, the FIG clock runs from your first year of UK residence after the 10-year qualifying absence, not from April 2025. If you first became UK resident in 2023/24 (year 1) having been non-resident for 10+ years, your qualifying years are 2023/24, 2024/25, 2025/26 and 2026/27. You can claim FIG relief for 2025/26 and 2026/27 (years 3 and 4) provided you remain UK resident and the relief was available in those years (from 6 April 2025 only). Verify your specific position against HMRC's FIG guidance.
What is Overseas Workday Relief (OWR) from 2025/26?
According to HMRC's OWR guidance, from 6 April 2025 qualifying new residents who work both in and outside the UK may claim OWR on employment income relating to overseas duties. Relief is apportioned on a just and reasonable basis (typically overseas workdays ÷ total workdays). The relief is capped at the lower of 30% of qualifying employment income or £300,000 per year. Making an OWR election causes loss of the Personal Allowance and CGT annual exempt amount for that year.
What records does HMRC expect for an OWR claim?
According to HMRC's OWR guidance, HMRC frequently reviews OWR claims. The guidance states employees should maintain at minimum: an accurate work journal detailing the location of work for every working day; detailed travel records including boarding passes and receipts; and evidence supporting work calendars. HMRC's guidance also states that the PAYE notification system (section 690) can be used by employers to apply the relief through payroll, subject to the 30% cap from 6 April 2026.
How do I report foreign income on my UK Self Assessment return?
According to HMRC's guidance, UK residents report foreign income on the SA106 (Foreign) supplementary pages (paper returns) or the equivalent digital sections (online returns). You must declare foreign earnings, pensions, dividends, interest and rental income by source country, converted to sterling. Where foreign tax has been paid, Foreign Tax Credit Relief is claimed on the same pages using the rules in HMRC Helpsheet HS263.
Do I pay UK tax on overseas rental income?
According to HMRC's guidance, UK residents pay UK tax on worldwide rental income — including property held abroad. Foreign property rental income is reported on the SA106 foreign pages of a Self Assessment return. HMRC allows deduction of expenses wholly and exclusively for the rental business. Foreign Tax Credit Relief is available under HS263 if foreign tax has been paid on the same rental income. Each overseas property is treated similarly to a UK property for expenses purposes.
Do I pay UK tax on my overseas pension?
Per HMRC's guidance, UK residents generally pay UK Income Tax on foreign pension income. However, a double taxation agreement between the UK and the pension source country may give exclusive taxing rights to the country of residence, or restrict UK taxation. According to HMRC's treaty list on GOV.UK, most UK DTAs include a pension article. To claim reduced UK withholding as a non-resident, use HMRC's DT-Individual form or country-specific equivalent from GOV.UK.
What exchange rate should I use to convert foreign income for HMRC?
According to HMRC's guidance, foreign income must be converted to sterling using either: (1) the exchange rate on the date of receipt, or (2) HMRC's published average annual exchange rate for the tax year, updated monthly on GOV.UK. HMRC accepts either method, applied consistently. Using a daily rate may give a more accurate result if the currency fluctuated significantly during the year.
What are HMRC's NRCGT rules for non-residents selling UK property?
According to HMRC's Non-Resident CGT guidance, non-residents pay CGT on all disposals of UK land and residential property. The NRCGT return must be filed and any tax paid within 60 days of completion. Non-residents also have the option to use the rebased value (6 April 2015 for residential property, 6 April 2019 for all other UK land) as their acquisition cost. The annual exempt amount of £3,000 (2025/26 and 2026/27) is available to individuals.
How do double taxation treaties work for UK expats?
According to HMRC's published DTA guidance on GOV.UK, UK double taxation agreements with 130+ countries allocate taxing rights between the UK and the treaty partner. A DTA may give exclusive taxing rights to one country (so no tax in the other) or allow both to tax with the residence country giving credit for source-country tax. Foreign Tax Credit Relief, claimed via SA106 using HS263, prevents double taxation where both countries have rights.
How do I get a UK Certificate of Residence for overseas tax purposes?
According to HMRC's GOV.UK guidance, UK residents needing to prove their UK residence to a foreign tax authority can apply for a Certificate of Residence from HMRC. This is used to claim DTA benefits in the other country. Apply online via GOV.UK or by post. HMRC typically issues the certificate within 15 working days.
Does the UK have a DTA with my country?
According to HMRC's complete treaty list on GOV.UK, the UK has double taxation agreements with over 130 countries including the USA, Australia, Canada, France, Germany, Spain, UAE, India, Japan, Singapore and many others. The treaty list is updated on GOV.UK when new agreements are signed or ratified. Where no DTA exists, unilateral relief may be available under UK domestic law — see HMRC HS263.
What HMRC forms does an expat need for Self Assessment?
According to HMRC's guidance, the main forms for expats are: SA100 (main return), SA109 (residence, split-year and FIG claims), SA106 (foreign income and FTCR), SA105 (UK property income), and SA108 (capital gains). Online filers complete equivalent sections within the digital return system — no separate supplementary pages are attached. Access via HMRC's Self Assessment portal on GOV.UK.
What are HMRC's Self Assessment deadlines for expats?
According to HMRC's published deadlines on GOV.UK: register for Self Assessment by 5 October after the end of the tax year; paper return due by 31 October; online return and tax payment due by 31 January following the tax year end. For 2025/26: online return and payment due 31 January 2027. HMRC may impose a £100 penalty for late filing even if no tax is owed.
What is an HMRC nudge letter about overseas income?
According to HMRC's WDF guidance, HMRC issues nudge letters when CRS data (from overseas banks and investment accounts) suggests undeclared income. For offshore matters, the Worldwide Disclosure Facility is the required route for disclosure — a Self Assessment amendment is not sufficient. Voluntary unprompted disclosure before HMRC contacts you attracts significantly lower penalties under the Requirement to Correct legislation.
How far back can HMRC investigate an expat's overseas income?
According to HMRC's Enquiry Manual, HMRC can investigate 4 years back for innocent errors, 6 years for careless errors, and 20 years for deliberate offshore non-disclosure. The 20-year period specifically covers undisclosed offshore income, foreign assets and overseas bank accounts. HMRC has used this extended period in cases involving rental income abroad, foreign investments and offshore trusts.
Where can I find all HMRC's official guidance for expats?
Key HMRC sources on GOV.UK: RDR3 (SRT) · Tax on foreign income · UK income if you live abroad · Double tax treaties · OWR guidance · WDF · Non-resident CGT. Use the UK Tax Hero AI Chat to search these sources.
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Important — information only, not tax or financial advice. This page summarises HMRC's published guidance on UK expat tax as a free information and expert-matching service. Nothing on this page constitutes personal tax advice, financial advice or legal advice. Every individual's circumstances — day counts, ties, income sources and treaty positions — are different and fact-specific. Figures and rules are based on HMRC's published guidance for tax years 2022/23 to 2026/27 and may change. Always verify on GOV.UK and seek advice from a qualified tax professional before making any decisions.