UK Tax Support for Overseas Individuals with UK Income in London
You might not live in the UK.
You might not even set foot in London anymore.
Yet HMRC still expects a tax return.
This is where many overseas individuals get caught out. UK rental income, director income, capital gains, or historic UK ties can quietly trigger the need for a non-resident self-assessment tax return, often without any warning until a letter arrives.
This page explains when non-residents must file a UK tax return, what income needs to be declared, and how to stay compliant without confusion or unnecessary tax.
Who Is Classed as a Non-Resident for UK Tax?
You are generally considered non-UK resident if you:
- Live abroad full-time
- Have moved overseas permanently
- Work outside the UK for most or all of the year
- Meet the criteria under the Statutory Residence Test
However, being non-resident does not automatically remove UK tax obligations.
Many non-residents still need to submit a non resident self assessment tax return London if they earn UK-sourced income.
When Do Non-Residents Need to File a UK Tax Return?
You will usually need to file if you have:
- UK rental income (buy-to-let or inherited property)
- Income from a UK company (director or shareholder)
- UK employment income
- UK capital gains (especially property sales)
- UK pensions or investment income
HMRC looks at where the income arises, not where you live.
UK Property Income for Non-Residents
UK property is the most common reason non-residents must file a tax return.
This includes:
- Residential or commercial rental income
- Jointly owned UK property
- Former main residence now let
- Short-term or long-term lets
Many overseas landlords must also register under the Non-Resident Landlord Scheme (NRLS), which affects how tax is collected at source.
Failing to register or file correctly can result in withheld income and penalties.
Foreign Income & UK Tax: What Needs Declaring?
As a non-resident, you usually only report UK-sourced income, but complications arise if:
- You were UK-resident for part of the year
- You have split-year treatment
- You receive overseas income linked to UK duties
- Double tax treaties apply
Declaring too much can mean overpaying tax.
Declaring too little can trigger HMRC enquiries.
This is where specialist handling matters.
Capital Gains Tax for Non-Residents
Non-residents may still pay UK Capital Gains Tax if they sell:
- UK residential property
- UK commercial property
- Certain UK land interests
In many cases:
- A CGT return is required within 60 days of completion
- The gain must also be included on your self-assessment tax return
Missing this deadline is one of the most common, and costly, mistakes.
Common Errors on Non-Resident Tax Returns
We often see overseas clients struggle with:
- Assuming “non-resident” means “no UK tax”
- Missing UK property reporting obligations
- Not registering for the NRLS
- Incorrect residency status
- Ignoring UK filing deadlines
- Overlooking treaty relief claims
These mistakes are rarely intentional, just misunderstood.
Key Deadlines for Non-Resident Self-Assessment
Non-resident filing deadlines are the same as UK residents:
- 31 October – Paper tax return
- 31 January – Online return & tax payment
- 31 July – Second payment on account (if applicable)
Capital gains on UK property often have separate, earlier deadlines.
Why Non-Residents Use UK Tax Specialists
Non-resident tax sits at the intersection of:
- UK tax law
- International residency rules
- Double tax treaties
- Property and investment reporting
Specialist support helps you:
- File correctly without overpaying
- Avoid HMRC penalties
- Understand UK-only vs global income rules
- Manage reporting from overseas with ease
For many non-residents, clarity and compliance are far more valuable than guesswork.
Non-Resident Self-Assessment Tax Return Support in London
We assist non-UK residents with:
- Preparation and submission of UK self-assessment tax returns
- UK rental income reporting
- Capital gains tax on UK property
- Residency and split-year analysis
- Ongoing HMRC correspondence
Whether you live in Europe, the Middle East, Asia, or elsewhere, your UK tax obligations still need to be handled properly.
Need Help With a Non-Resident Self-Assessment Tax Return?
If you’re unsure whether you need to file or want confidence your UK tax return is correct — a short conversation can quickly clarify your position. BOOK HERE!
Professional support can save time, stress, and unnecessary tax, especially when dealing with HMRC from overseas.
