Question 1

How do I file a UK tax return as an expat?

Accepted Answer

UK expats with UK-sourced income, such as rental income, employment income, or pension income, are required to file a Self Assessment tax return with HMRC. You will need a Unique Taxpayer Reference (UTR), and your return must include the SA109 residency pages if your UK tax residence status is relevant to your liability.

You can file entirely online, from anywhere in the world, without needing a UK address or a UK-based accountant. Taxd guides you through every section of your return, including the SA109 residency pages, and qualified tax specialists are available throughout the process.

Question 2

Can I file a UK Self Assessment return online from abroad?

Accepted Answer

Yes. HMRC accepts online Self Assessment submissions from overseas, and there is no requirement to use a UK-based accountant or to be physically present in the UK. You will need a UTR, and because HMRC's own online service does not support the SA109 residence pages, you'll file through HMRC-recognised commercial software rather than the Government Gateway.

Taxd is fully online and built for exactly this situation.

Question 3

When do I need the SA109 residency pages?

Accepted Answer

You need to complete the SA109 supplementary pages if your UK residence status affects your tax liability for the year. This includes situations where you have left the UK part-way through the tax year and may qualify for split-year treatment, where you are claiming under the 4-year foreign income and gains (FIG) regime (which replaced the remittance basis from April 2025), or where you need to confirm your non-resident status to HMRC.

Not every expat needs SA109. If you were non-resident for the full tax year and your UK income was taxed at source, you may not need to file at all. Taxd will ask you the right questions to determine whether SA109 applies to your situation, and will include it automatically if it does.

Question 4

How do I file a tax return as a non-resident landlord?

Accepted Answer

Non-resident landlords with UK rental income are required to file a UK Self Assessment tax return. Your return will include the SA105 rental income pages to declare rental receipts and allowable expenses, and the SA109 residency pages to confirm your non-resident status. You can claim allowable expenses including letting agent fees, maintenance costs and, subject to the finance cost restriction rules, mortgage interest relief.

Taxd supports both SA105 and SA109 and will calculate your rental profit and any applicable tax credit automatically.

Question 5

Can a non-resident apply for a UTR number?

Accepted Answer

Yes. Non-residents can register for Self Assessment and obtain a UTR (Unique Taxpayer Reference) from HMRC even if they live outside the UK. You register by completing form SA1 and submitting it to HMRC, either online or by post. HMRC will then issue your UTR by post, typically within 10 working days, though overseas delivery can take longer.

You will need your UTR before you can file a return. If you are unsure how to register or need help getting started, Taxd's team can guide you through the process.

	Tax Return	Tax Advisory	Digital Accountant
Pricing (inc. VAT)	£99	£100	£199
Free chat support
All pages of the tax return
Prompts to save on your tax bill
A personalised tax saving report
1-1 personalised advisory video call
Written summary of your video call
	Start for free	Start for free	Start for free

Effortless UK Tax Return for Non-Residents

Simple, transparent pricing