We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Emergency Alerts Test on Sunday 7 September, 3pm
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.
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.
Find out about the Statutory Residence Test (SRT) and how it may apply to your circumstances.
1. Statutory Residence Test (SRT) The SRT came into effect on 6 April…
Tax treaties and related documents between the UK and USA.
How to claim a refund on tax and personal allowances on UK income if you're not resident in the UK on form R43.
If you're an employee working at sea outside of the UK check if you can claim tax relief on your earnings.
Find out the rules on paying tax on foreign income or gains and about residency, domicile and the remittance basis from 6 April 2013.
Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts.
Find out about Double Taxation Relief and a list of territories with a double taxation treaty with the UK.
Tax treaties and related documents between the UK and Spain.
Tax treaties and related documents between the UK and France.
Tax treaties and related documents between the UK and Australia.
Tax treaties and related documents between the UK and Germany.
Tax treaties and related documents between the UK and Ireland.
Tax treaties and related documents between the UK and India.
Tax treaties and related documents between the UK and United Arab Emirates.
Tax treaties and related documents between the UK and Switzerland.
Tax treaties and related documents between the UK and Netherlands.
Tax treaties and related documents between the UK and Canada.
Find out which countries have reciprocal social security agreements with the UK for National Insurance and benefit entitlement.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).