Living and working abroad
Services
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          Find out whether you need to pay UK tax on foreign income - residence and ‘non-dom’ status, tax returns, claiming relief if you’re taxed twice (including certificates of residence) 
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          Find out whether you need to pay tax on your UK income while you're living abroad - non-resident landlord scheme, tax returns, claiming relief if you’re taxed twice, personal allowance of tax-free income, form R43 
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          Use supplementary pages SA904 to record foreign income and capital gains on the SA900 Trust and Estate Tax Return.