Living or working abroad or offshore

Services

  1. Tax on foreign income

    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)

  2. Tax on your UK income if you live abroad

    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

  3. National Insurance: apply for a portable document A1/E101 if self-employed in European Economic Area (CA3837)

    You or your agent can use the online form service or postal form to apply for form A1/E101 to confirm you remain in the UK National Insurance scheme.

  4. National Insurance: application for healthcare cover in the European Economic Area (CA8454)

    Use the online service or postal form to apply for a healthcare certificate E106 or E109 in the European Economic Area.

  5. Claim personal allowances and tax refunds if you're not resident in the UK

    Use form R43 to claim personal allowances and a tax repayment if you're not resident in the UK.

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Guidance and regulation

  1. RDR3: Statutory Residence Test
  2. Tell HMRC about Capital Gains Tax on UK residential property if you’re non-resident
  3. Residence, domicile and the remittance basis: RDR1
  4. USA: tax treaties
  5. How Double Taxation Treaties affect non-UK residents with UK income
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Policy papers and consultations

  1. Offshore trusts: anti-avoidance
  2. Inheritance Tax: overseas property whose value is attributable to UK residential property
  3. Tackling offshore tax evasion: requirement to correct
  4. Offshore funds: calculation of reportable income
  5. Income Tax, Inheritance Tax and Capital Gains Tax: deemed domicile rule
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