Guidance and regulation

When and how you need to report disposals of UK property or land to HMRC and pay Capital Gains Tax if you're not a resident in the UK.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Find out about the Statutory Residence Test (SRT) and how it may apply to your circumstances.

• From: HM Revenue & Customs
• Updated: 22 January 2020

• RDR3: Statutory Residence Test (SRT) notes

  1. Statutory Residence Test (SRT) The SRT came into effect on 6 April…

How to work out your taxable capital gain or loss if you are not resident in the UK and are making direct or indirect disposals of UK property or land.

• From: HM Revenue & Customs
• Updated: 27 October 2021

Tax treaties and related documents between the UK and USA.

• From: HM Revenue & Customs
• Updated: 9 August 2021

How to claim a refund on tax and personal allowances on UK income if you're not resident in the UK on form R43.

• From: HM Revenue & Customs
• Updated: 10 October 2023

Find out the rules on paying tax on foreign income or gains and about residency, domicile and the remittance basis from 6 April 2013.

• From: HM Revenue & Customs
• Updated: 25 April 2023

Find out about Double Taxation Relief and a list of territories with a double taxation treaty with the UK.

• From: HM Revenue & Customs
• Updated: 18 May 2018

If you're an employee working at sea outside of the UK check if you can claim tax relief on your earnings.

• From: HM Revenue & Customs
• Updated: 17 June 2022

Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts.

• From: HM Revenue & Customs
• Updated: 9 April 2024

Tax treaties and related documents between the UK and Spain.

• From: HM Revenue & Customs
• Updated: 16 April 2018

Tax treaties and related documents between the UK and France.

• From: HM Revenue & Customs
• Updated: 20 May 2019

Find out which countries have reciprocal social security agreements with the UK for National Insurance and benefit entitlement.

• From: HM Revenue & Customs
• Updated: 31 December 2020

Tax treaties and related documents between the UK and Australia.

• From: HM Revenue & Customs
• Updated: 31 May 2021

Tax treaties and related documents between the UK and India.

• From: HM Revenue & Customs
• Updated: 12 October 2022

Tax treaties and related documents between the UK and Germany.

• From: HM Revenue & Customs
• Updated: 8 September 2022

Tax treaties and related documents between the UK and Ireland.

• From: HM Revenue & Customs
• Updated: 13 August 2019

Tax treaties and related documents between the UK and Switzerland.

• From: HM Revenue & Customs
• Updated: 29 September 2021

Tax treaties and related documents between the UK and Canada.

• From: HM Revenue & Customs
• Updated: 15 November 2019

Tax treaties and related documents between the UK and United Arab Emirates.

• From: HM Revenue & Customs
• Updated: 21 October 2019

Tax treaties and related documents between the UK and Netherlands.

• From: HM Revenue & Customs
• Updated: 6 January 2020