Non-Resident Self Assessment Guide

Complete guide to filing UK Self Assessment as a non-resident or departing expat. Covers which pages you need, key box references, split-year treatment, NRLS rental income and filing deadlines.

Do you need to file SA?

Answer these questions to check your SA obligation.

Do you have UK rental income?

Do you have UK employment income while non-resident?

UK pension income (State or private)?

Did you sell UK property while non-resident?

Are you claiming split-year treatment?

Did you receive UK bank interest > £500?

Filing deadlines 2025/26

Which pages do you need?

Click each page to see key box guidance.

Everyone files the SA100. For non-residents, most income is reported here, but UK-specific supplementary pages are also needed.

Box 1–3Personal details. Ensure address abroad is up to date with HMRC.

Box 8UK employment income (if any) — use P60/P45 or employer statement.

Box 17–20UK savings and investment income (interest, dividends). Non-residents may still have a personal allowance unless treaty restricts.

Box 101–102Any additional information — use this to explain non-resident status and claim treaty reliefs.

Mandatory for non-residents and anyone claiming split-year treatment or remittance basis.

Box 1Tick if UK resident for the tax year (arising basis).

Box 2Tick if NOT UK resident — non-resident status confirmed here.

Box 3Automatic Overseas Test that you meet (leave UK permanently, work full-time abroad, etc.).

Box 6Split-year treatment — enter the date UK residence started or ended.

Box 7–9Remittance basis claim. Box 8 = annual charge (£30k/£60k) if resident 7+/12+ years.

Box 24UK ties you had during the year (for Sufficient Ties Test).

Required if you have UK rental income, even if you use the Non-Resident Landlord Scheme (NRLS). If under NRLS without gross payment approval, tax is withheld at source — still declare here to claim expenses.

Box 3.1Total rents received (gross, before NRLS deductions).

Box 3.8–3.12Allowable expenses: repairs, management fees, mortgage interest (only 20% basic rate relief now available for individuals).

Box 3.24Profit or loss. Losses carry forward — ensure these are claimed.

NRLS NoteApply for gross payment approval using form NRL1 to receive rent without 20% withholding. Approval takes ~6 weeks.

Needed if you have any foreign income (employment, pensions, investment) and are filing on the arising basis (not remittance basis).

Box F1–F6Foreign employment income — employer, country, income amount, foreign tax paid.

Box F7–F15Foreign savings and investment income. Claim Foreign Tax Credit Relief here.

Box F16–F22Foreign pensions — most overseas pensions are taxable in UK unless treaty exempts them.

Non-residents only need to report UK property gains (via 60-day return) and any gains from other UK assets. Offshore gains are generally not taxable unless TNR rules apply.

Box CG1Total UK gains (residential property). Transfer from 60-day CGT return.

Box CG3Annual Exempt Amount — £3,000 for 2025/26.

60-day returnSeparate obligation: non-residents selling UK residential property must file a 60-day CGT return (myTax account or paper form) within 60 days of completion.

If you had UK employment income during the tax year (even part-year before departure), complete SA102 for each employment.

Box 1–2Employer name and PAYE reference.

Box 3–4Pay from employment and tax deducted. Use final payslip or P45.

Box 20Employer-provided benefits (P11D value). Non-residents receiving benefits may be exempt — check double tax treaty.

Top 7 non-resident SA mistakes

Not filing SA109
Non-residence is only confirmed if SA109 is included. Many online platforms don't prompt for it — always add it manually.

Forgetting the 60-day CGT return for UK property
This is a separate obligation from SA. You must file within 60 days of completion even if no tax is due.

Claiming personal allowance when not entitled
From 2017, non-residents generally lose the UK personal allowance unless the double tax treaty grants it (EEA nationals and some treaty countries may retain it).

Not claiming Foreign Tax Credit Relief
If you pay tax abroad on income also taxed in UK, claim the credit on SA106 — failure to claim means double taxation.

Wrong split-year dates
The SRT split-year cases have specific rules for start/end dates. Use the SRT flow to determine the exact date — even a week's error can change your liability.

Not filing for rental income thinking NRLS covers it
NRLS withholds tax at source but does NOT replace the SA obligation. You still need to file to claim expenses and reconcile the tax withheld.

Missing the online deadline and incurring penalties
Automatic £100 penalty for late filing, plus daily £10 after 3 months, plus 5% surcharge after 6 months. Non-residents often miss UK deadlines — set a calendar reminder for 31 January.