Non-UK Residents

Residency in itself is quite a complicated matter and should be considered seriously if you live abroad and visit the UK. Being UK resident will mean that tax is chargeable on your worldwide income.

It is a situation where care is needed. Following the introduction of the Statutory Residence test in April 2013 extreme cases would classify you as a UK resident while only spending as little as a 16 days in the UK.
For any further information please contact us.

Completing a UK Tax return if you are a non-resident

One question that we are regularly asked is do I need to complete a UK tax return if I am not resident in the UK?

The UK income tax return will be made up to the 5th April and needs to be submitted to HMRC by the following 31st January. There are fines for late submission, these depend upon the lateness of submission but can be quite substantial.

The tax return will examine taxes that are due on Income and Capital Gains.

Do I need to pay tax?

Given the fact that you are not UK resident tax will be payable in a number of circumstances. If you:

  • are a director of a UK company
  • receive profits from a UK based partnership
  • earn profits from UK self-employment.
  • are employed some times in the UK
  • make capital gains on UK assets.

Common questions

And the two that we are mostly asked about. If you:

  • Received income from a UK property
  • Disposed of a UK property (this was changed in April 2015). Previously property sold in the UK was not subject to capital gain tax for non-residents. Now, unfortunately it is. The good news here is that the valuation is based on the market value in April 2015 and not the purchase price.