UK Expat Tax Return 2026 -- SA100, SA109 Residence and Filing Deadlines

Last reviewed: 26 April 2026

The UK expat tax return in 2026 is required for non-UK-resident individuals who have UK-source income above the personal allowance (£12,570 for 2025/26): UK rental income, UK pension income (where no NT code is in place), UK employment income for UK duties, or UK-source dividends above the dividend allowance (£500 for 2025/26). The UK expat tax return involves the SA100 (main Self Assessment return) plus the SA109 (Residence, Remittance Basis etc. supplementary pages) plus any relevant income supplementary pages (SA105 for UK property, SA106 for foreign income, SA108 for capital gains). For the UK tax residency rules that determine whether you are non-UK-resident and must file, see our UK tax residency guide. For the investment account implications that generate reportable UK income, see our UK expat investments guide.

Two Finance Act 2025 measures have substantially changed the UK expat tax return landscape from 6 April 2025: the abolition of non-domicile status (replacing the remittance basis with the 4-year FIG regime for new UK arrivals) and the introduction of residence-based IHT (the 10-year long-term resident rule). The Autumn Budget 2025 (OOTLAR, gov.uk/government/publications/autumn-budget-2025-overview-of-tax-legislation-and-rates-ootlar) also changed UK dividend rates from 6 April 2026: ordinary rate 10.75% (was 8.75%), upper rate 35.75% (was 33.75%), additional rate 39.35% (unchanged). These changes affect what non-resident UK nationals must declare on their UK expat tax return and how UK-source income is taxed. HMRC’s Self Assessment guidance at gov.uk/self-assessment-tax-returns is the authoritative compliance reference; the SA109 form and notes are at gov.uk/government/publications/self-assessment-residence-remittance-basis-etc-sa109.

Who must file a UK expat tax return

Non-UK-resident individuals must file a UK Self Assessment tax return in the following circumstances (HMRC Self Assessment guidance, gov.uk/self-assessment-tax-returns): (1) UK rental income from a UK property above the personal allowance (£12,570 for 2025/26) or where the rental profit is above £1,000 (gross rent threshold); (2) UK pension income above the personal allowance where no NT (No Tax) code has been obtained from HMRC -- without an NT code, the pension provider withholds basic-rate PAYE at 20%, which must be either confirmed or reclaimed via Self Assessment; (3) UK employment income for duties performed in the UK above the personal allowance; (4) UK-source dividends above the £500 dividend allowance for 2025/26; (5) UK capital gains from UK property disposals (NRCGT -- though the NRCGT 60-day return is filed separately from the annual Self Assessment); (6) NRCGT disposal that also affects the annual income tax position; and (7) any individual who was previously UK-resident in the departure year and requires split-year treatment (SA109 Box 3). HMRC may also issue a Self Assessment "notice to file" (UTR letter) requiring a return; ignoring this notice results in late-filing penalties even if no tax is due.

SA109 residence form: the critical non-resident schedule

The SA109 (Residence, Remittance Basis etc.) is the key supplementary form for UK expat tax return filers. The SA109 declares: (1) non-UK-residency for the tax year (SA109 Box 1 -- tick if non-UK-resident); (2) split-year treatment claim (Box 3 -- the specific split-year case number from HMRC’s SRT guidance, gov.uk/guidance/the-statutory-residence-test-srt); (3) DTC residence claim (Box 10 -- claim relief under a double taxation convention where the DTC provides that the income is not taxable in the UK); (4) FIG regime claim (for qualifying new UK residents in the first 4 tax years of UK residency from 2025/26 onwards -- the FIG carve-out is declared in the SA109 box for the finance-act transitional regime); and (5) Temporary Repatriation Facility (TRF) claim (for former non-doms remitting pre-2025 foreign income at the reduced 12% flat rate in 2025/26). The SA109 must be completed accurately -- errors in the SA109 (wrong split-year case, missing DTC claim, incorrect residency box) are a common source of HMRC compliance enquiries for non-resident taxpayers. The SA109 form and notes are at gov.uk/government/publications/self-assessment-residence-remittance-basis-etc-sa109; HMRC’s RDR1 (gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis) is the technical reference.

Finance Act 2025: FIG regime and non-dom abolition on the tax return

The Finance Act 2025 abolished non-domicile status from 6 April 2025 and replaced it with the 4-year FIG (Foreign Income and Gains) regime for qualifying new UK residents. The FIG regime exempts qualifying individuals (those not UK-resident in any of the prior 10 consecutive tax years who become UK-resident from 6 April 2025) from UK income tax and CGT on all foreign income and gains for their first 4 tax years of UK residency. On the UK expat tax return for a FIG-qualifying individual: foreign income does not need to be reported as UK-taxable income on SA106; instead, the FIG regime election or status is noted in the SA109; UK-source income (UK rental, UK pension, UK dividends) is still reportable and taxable. For former non-doms now UK-resident from 6 April 2025 who do not qualify for FIG (because they had been UK-resident within the prior 10 years): their worldwide income is fully UK-taxable from the first day of UK residency, and must be declared on SA106 (Foreign income). The Temporary Repatriation Facility (TRF) allows such individuals to remit pre-2025 foreign income to the UK at a flat 12% rate (for 2025/26 and 2026/27) via the SA109 TRF declaration, rather than paying the standard income tax rate. HMRC’s guidance on the FIG regime and TRF is at gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis.

Finance Act 2025 IHT and pension IHT from 2027: reporting implications

The Finance Act 2025 residence-based IHT (effective 6 April 2025) affects the UK expat tax return indirectly: long-term UK residents who are within the IHT tail period (those UK-resident in at least 10 of the prior 20 tax years who have recently departed the UK) have worldwide assets within the UK IHT estate. While IHT is not an annual income tax -- it is a one-time charge on the taxable estate at death or on chargeable transfers -- the existence of the IHT tail affects how overseas asset values should be tracked for eventual IHT reporting purposes. The pension IHT measure (Autumn Budget 2024, effective 6 April 2027) will require pension administrators to assess and report undrawn pension funds as part of the IHT estate from 2027; this is a new reporting obligation for pension providers rather than a Self Assessment obligation for the individual pension holder. Pension income drawn by non-residents should be declared on the SA100 main return (pension box) unless an NT code has been obtained from HMRC’s CS&I2 team and the pension provider is paying gross. UK dividend rates from 6 April 2026 (Autumn Budget 2025 OOTLAR): ordinary rate 10.75% (was 8.75%); upper rate 35.75% (was 33.75%); additional rate 39.35% (unchanged). These rates apply to UK-resident taxpayers; non-residents pay dividend income at DTC withholding rates.

Filing deadlines and penalty regime

The UK Self Assessment filing deadlines for 2025/26 returns (the tax year ending 5 April 2026): paper return deadline -- 31 October 2026; online return deadline -- 31 January 2027. Payment of any tax due for 2025/26: 31 January 2027. The late-filing penalty regime (Finance Act 2009 Schedule 56, gov.uk/self-assessment-tax-returns/penalties): a £100 immediate penalty applies from 1 February 2027 for any return not filed by 31 January 2027, regardless of whether any tax is owed; after 3 months late (1 May 2027), an additional £10 per day applies (up to a maximum of £900 over 90 days); after 6 months late (1 August 2027), the greater of £300 or 5% of the tax due is added; after 12 months late (1 February 2028), the greater of £300 or a further 5% of the tax due. Interest at the HMRC late payment rate (currently approximately 7.5% per year, variable) accrues on unpaid tax from 31 January 2027. Non-UK-residents who are unaware of their Self Assessment filing obligation remain subject to all these penalties; HMRC has the power to raise discovery assessments for up to 20 years in cases of deliberate non-disclosure. HMRC’s Self Assessment helpline (UK +44 345 900 0444) and online personal tax account at gov.uk/personal-tax-account are the main compliance channels.

DTC relief and non-resident tax credits on the return

Double taxation convention (DTC) relief is claimed on the SA109 and SA106 supplementary pages of the UK expat tax return. The mechanics: for UK-source income that is also taxable in the country of residence, the applicable DTC allocates taxing rights; where the DTC allocates exclusive taxing rights to the country of residence (most private pension income under Article 17 of most UK DTCs), HMRC can be requested to apply a zero-rate via an NT code rather than requiring the taxpayer to claim a refund via Self Assessment. Where the DTC does not provide exclusive taxing rights but limits the UK source tax (most UK dividends and interest have a cap on withholding), the DTC-rate withholding is applied by the payer and declared on the SA106. Foreign tax credit relief (FTCR) prevents double taxation: where UK-source income is also taxed in the country of residence, the overseas tax paid can be claimed as a credit against UK tax on the same income via the SA106. The UK has 130+ DTCs (full list at gov.uk/government/collections/tax-treaties); HMRC’s International Manual (gov.uk/hmrc-internal-manuals/international-manual) is the technical reference for DTC application in UK Self Assessment returns.

This article is for general information only and does not constitute tax, legal, financial or immigration advice. Rules and rates change; verify with the primary sources cited or consult a qualified adviser before acting.

FAQ

Who needs to file a UK expat tax return?

Non-UK-resident individuals must file a UK Self Assessment return if they have UK-source income above the personal allowance (£12,570 for 2025/26): UK rental income (SA105), UK pension income without an NT code, UK employment income for UK duties, UK dividends above the £500 dividend allowance, or UK capital gains from property (NRCGT). The SA109 supplementary pages must be included to declare non-UK-residency and claim DTC relief. HMRC’s Self Assessment guidance is at gov.uk/self-assessment-tax-returns.

What is the SA109 and why does a non-resident need it?

The SA109 (Residence, Remittance Basis etc.) is the HMRC supplementary form for declaring non-UK-residency, split-year treatment, DTC residence claims, FIG regime elections, and TRF (Temporary Repatriation Facility) claims. It must be included with every UK Self Assessment return filed by a non-UK-resident. Errors in the SA109 (incorrect split-year case, missing DTC claim) are a common HMRC enquiry trigger. The SA109 form and notes are at gov.uk/government/publications/self-assessment-residence-remittance-basis-etc-sa109.

What is the UK Self Assessment online filing deadline for 2025/26?

The UK Self Assessment online filing deadline for 2025/26 (tax year ending 5 April 2026) is 31 January 2027. The paper return deadline is 31 October 2026. Any tax owed for 2025/26 must also be paid by 31 January 2027. A £100 immediate late-filing penalty applies from 1 February 2027 regardless of whether any tax is owed (Finance Act 2009 Schedule 56). After 3 months, an additional £10 per day applies (up to £900 over 90 days).

How does the 4-year FIG regime affect my UK tax return?

The FIG (Foreign Income and Gains) regime (Finance Act 2025, from 6 April 2025) exempts qualifying new UK residents (not UK-resident in any of the prior 10 consecutive tax years) from UK tax on all foreign income and gains for 4 years. On the SA109, the FIG status is declared; foreign income is not reported as taxable on SA106 during the FIG period. UK-source income (UK rental, UK pension, UK dividends) remains fully reportable and taxable during FIG. HMRC guidance at gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis.

What are the current UK dividend tax rates for 2026?

UK dividend tax rates from 6 April 2026 (Autumn Budget 2025 OOTLAR): ordinary rate 10.75% (was 8.75%); upper rate 35.75% (was 33.75%); additional rate 39.35% (unchanged). These apply to UK-resident taxpayers on total dividends above the £500 dividend allowance for 2025/26. On the UK expat tax return, UK dividends are declared on the SA100 dividend boxes; non-residents typically pay UK dividend tax only at the DTC withholding rate (0-15%) rather than the domestic rates above.

Will pensions appear on my UK tax return from 2027?

Pension income drawn by non-residents should be declared on the SA100 main return (pension income boxes) unless an NT code has been obtained from HMRC. From 6 April 2027 (Autumn Budget 2024), undrawn pension funds will be included in the UK IHT estate for qualifying individuals; this is an IHT obligation for pension administrators and executors rather than an annual Self Assessment reporting obligation for the pension holder. Specialist advice is required on pension drawdown timing before April 2027 to model the IHT impact.

Sources

1. HMRC -- Self Assessment guidance and who must file (UK residents and non-residents) (verified 26 April 2026)
2. HMRC -- SA109 Residence Remittance Basis form and notes (verified 26 April 2026)
3. HMRC -- Finance Act 2025 FIG regime, non-dom abolition and TRF guidance (verified 26 April 2026)
4. HMRC -- Statutory Residence Test (SRT) guidance and split-year treatment (verified 26 April 2026)
5. GOV.UK -- Autumn Budget 2025 OOTLAR (dividend rates 10.75%/35.75%/39.35% from 6 April 2026) (verified 26 April 2026)