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Make arrangements to return home voluntarily if you're in the UK illegally or have claimed asylum by assisted return, voluntary return, AVR, VRS

• Overview

  You can get help to return to your home country if you do not have…

• Who can get help

  You can usually apply for help to return home (‘voluntary return’) if any…

• How to apply

  Apply online for voluntary return. You’ll need: your address in the UK an…

Find information on completing the foreign income sections of your Self Assessment tax return.

• Updated: 22 April 2025

Use supplementary pages SA106 to record foreign income and gains on your SA100 Tax Return.

• Updated: 1 January 2015

Use form OS TN01 to register a UK establishment where you have previously registered a place of business.

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

• Updated: 11 December 2025

Use form IHT207 for probate if the deceased's estate is an 'excepted estate' and the person died on or after 1 September 2006 with their permanent home abroad and limited assets in England, Wales or Northern Ireland.

Use supplementary pages SA902 to record partnership income on the SA900 Trust and Estate Tax Return.

Use supplementary pages SA904 to record foreign income and capital gains on the SA900 Trust and Estate Tax Return.

Use supplementary pages SA802 to complete your SA800 Partnership Tax Return if your partnership generated income from abroad.