Non-UK Resident Tax Return
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We provide a fast, professional, online Non-UK Resident tax service.
Interested in Non-UK resident tax ?
If so, then we can advise. Normally you are only taxable in the UK on UK source income or UK capital gains. The submission to H.M. Revenue and Customs of a UK Tax Return would therefore normally be required. You would then report such income and/or gains to H.M. Revenue and Customs on the Tax Return. Income arising outside the UK would not normally be taxable in the UK for Non-UK residents.
If you are Non-UK resident for less than five years, then you could be considered to be a ‘Temporary Non Resident’. As a result your capital gains tax position could be affected, when you dispose of UK assets.
Under certain circumstances, if you are a Non-UK resident person, you can claim UK personal allowances. You can then set these off against UK taxable income arising.
As a Non-UK resident you could claim exclusion for certain income for UK tax purposes. However, this can mean that you would not receive your UK personal allowance. This can often result in you receiving a more beneficial outcome.
If you are claiming Non-UK residency, then you would need to complete a UK Statutory Residents Test. In addition, you would be required to report the test results in the annual UK Tax Return. You are requested to state the number of days spent in the UK in the tax year to 5th April etc. You are also required to report the number of ties with the UK. This test is required to confirm your Non-UK residency, for UK tax purposes.
Property Letting or Disposals
If you are Non-UK resident with UK property or land, let via a letting agent, then unless application has been made to HMRC, under the Non Resident Landlord Scheme, the letting agent is required to deduct tax at source as a result. This would be at the rate of 20% of the rents received via the letting agent. However, you would normally be able to reclaim any overpayment of income tax, as a result of the tax deducted at source. You would make this claim when you complete the annual UK Tax Return, which you then submit to HMRC.
If you are Non-UK resident and you let UK property via a letting agent, then it is more beneficial for you to apply under the Non-UK Resident Landlord Scheme. You can make the application to HMRC on this link Non-Resident Landlord Scheme. You can then receive the rents paid gross by the letting agent, with no tax deducted.
For Non-UK residents, if you dispose of residential or non-residential property or land, then you need to report the disposal to HMRC. You would need to do this within 30 days of the date of disposal. This applies to you even if you have no capital gains tax to pay, or you have suffered a loss on disposal.
Our Non-UK residents service covers all the above UK tax reporting requirements.
We offer a free tax helpline, which is included in our UK Tax Return service.
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