Expat Self Assessment

If you’re abroad but still receive UK-linked investment income, make sure it’s treated correctly:

• Dividends and interest may be taxable in your country of residence and/or the UK, depending on your residency and any double tax treaty.
• If you remain UK-resident, include worldwide dividends/interest on your return; you’ll typically report foreign tax suffered and claim relief where appropriate.
• If you’re non-resident, focus on UK-source amounts that remain taxable in the UK. Keep evidence of where the income arose and any tax withheld overseas.

Expats often have income from more than one country. The key is to be consistent and clear:

• Confirm your residency for the tax year (and whether split-year treatment applies).
• If UK-resident, report worldwide income on SA100/SA106 and use double tax relief where applicable.
• If non-resident, report only UK-source income to HMRC, and complete SA109 to show non-residence (and any remittance basis claim if relevant).

Ftax prompts you for the right sections and provides plain-English help beside each field so you enter figures once, in the right place.

Whether you live in the UK or not, certain gains can trigger UK reporting:

• UK residential property disposals often require a separate property return soon after completion, as well as inclusion on your year-end Self Assessment (SA108 – Capital Gains).
• For shares, funds or crypto, UK-resident individuals generally report worldwide gains; non-residents typically consider UK situs assets only, subject to current rules.
• Keep a clear trail: dates of purchase and sale, costs, professional fees, proceeds, and any carried-forward losses.

Ftax’s SA108 workflow helps you calculate gains, factor in losses/allowances, and add narrative notes where useful.

Good records reduce errors and prevent double taxation:

• Identity & access: National Insurance number, UTR, Government Gateway login.
• Residency evidence: travel dates, accommodation ties, employment details; any treaty residency certificates if relevant.
• Income documents: UK payslips/P60 if applicable, bank/dividend statements, letting agent statements for UK property.
• Foreign income proofs: overseas tax certificates, withholding statements, exchange rate notes.
• Capital gains: contracts, broker statements, invoices/fees, CGT computations.

Store copies of your submitted return, HMRC receipt and tax calculation. Clear documentation makes life easier if a tax authority asks questions later.