UK Tax and National Insurance Guide
HMRC for Expats: Managing Your UK Taxes and National Insurance Online
If you are a UK citizen, former UK resident or international professional living abroad, you may still have UK tax or National Insurance responsibilities. His Majesty’s Revenue and Customs (HMRC) provides official online services for checking tax information, submitting eligible tax returns, reporting a move abroad and managing payments.
However, moving abroad does not automatically end every UK tax obligation. Your residence status, UK-source income, employment arrangements and National Insurance history can all affect what you need to do.
Official website: GOV.UK
What Is HMRC and How Does It Help Expats?
HMRC is the UK government department responsible for collecting taxes and administering certain tax-related services. Its online services help eligible individuals manage Self Assessment, view tax information, make payments and report specific changes in their circumstances.
People living abroad may need HMRC services if they:
- Have left the UK to live or work overseas.
- Receive rental income from UK property.
- Receive UK employment income, pension income or other UK-source income.
- Need to submit a Self Assessment tax return.
- Need to establish their tax residence position or claim applicable relief.
- Want to review their National Insurance record or investigate voluntary contributions.
- Have returned to the UK after living abroad.
Not every service is available through the same online account. Some forms, including the residence pages required by certain non-resident taxpayers, may need supported commercial software or postal submission.
Official resource: Tax if You Leave the UK to Live Abroad
Official HMRC Online Services for Expats
| Purpose | Official Service |
|---|---|
| Manage eligible personal tax services | HMRC Online Services |
| Submit a Self Assessment tax return | Self Assessment Tax Returns |
| Tell HMRC you have left the UK | P85 Guidance |
| Check UK tax residence rules | Residence and Tax on Foreign Income |
| Check National Insurance rules abroad | National Insurance if You Work Abroad |
| Review voluntary National Insurance eligibility | Voluntary National Insurance Abroad |
| Review UK income while living abroad | Tax on UK Income if You Live Abroad |
UK Tax Residence: Why It Matters
Your UK tax residence status is one of the main factors determining whether the UK taxes your foreign income. Residence is not decided by citizenship alone or simply by the country where you receive your salary.
The UK Statutory Residence Test considers factors such as the number of days you spend in the UK, your homes, your work and certain personal connections. The relevant tests and thresholds depend on your circumstances and the tax year.
- UK residents: Generally pay UK tax on UK and foreign income, subject to applicable relief and special rules.
- Non-UK residents: Generally pay UK tax on relevant UK-source income rather than foreign income, although individual income types and special rules must be checked.
- People moving during a tax year: May qualify for split-year treatment if the statutory conditions are met.
- People returning to the UK: May become UK resident again and need to reassess their tax position.
The UK tax year runs from 6 April to 5 April. Residence status can change between tax years, and a move abroad does not automatically make you non-resident from the day you depart.
Official guidance: Check Your UK Residence Status
How to Tell HMRC You Are Leaving the UK
If you are leaving the UK permanently or going abroad to work full-time for at least one full tax year, you may need to notify HMRC. The correct method depends on whether you normally submit a Self Assessment return and why you are leaving.
Option 1: Form P85
If you do not normally complete a Self Assessment return, Form P85 may be used to tell HMRC you have left or are leaving the UK and to request any eligible repayment of tax from UK employment.
- Open the official P85 guidance page.
- Check whether you qualify to use the service.
- Prepare your P45 information if you have it, together with details of your departure and employment.
- Use the online service if available and you have already left the UK, or follow the postal instructions where required.
- Keep the reference number and any supporting documents.
If you have not yet left the UK, the official P85 guidance says you must print and post your claim. You generally do not need a separate P85 if you are already submitting a Self Assessment return for the tax year you leave, subject to specific exceptions.
Option 2: Self Assessment and Form SA109
If you normally file a Self Assessment return, you can report your departure and residence position using the residence section, Form SA109, where applicable.
Important: HMRC says you cannot use its standard online services to tell it about your income as a non-resident through the relevant residence reporting process. You may need to submit the return and SA109 by post or use commercial tax software that supports the required residence pages. Check the current instructions before filing.
Self Assessment Deadlines for 2025–2026
The UK tax year 2025–2026 ran from 6 April 2025 to 5 April 2026. The usual Self Assessment deadlines for this tax year are shown below. Some taxpayers have different dates if HMRC issues a return late or another exception applies.
| Task | Usual Deadline |
|---|---|
| Register for Self Assessment where required for 2025–2026 | 5 October 2026 |
| Submit a paper tax return | 31 October 2026 |
| Submit an online tax return | 31 January 2027 |
| Pay the tax owed for the tax year | 31 January 2027 |
If you are required to file a return and miss a deadline, a late-filing penalty and interest may apply. If you are unable to pay on time, contact HMRC promptly and check the available payment arrangements rather than ignoring the bill.
Official deadline information: Self Assessment Deadlines
What UK Income May Be Taxable While You Live Abroad?
Moving overseas does not automatically remove UK tax from every source of income. Depending on your residence status, income type and any applicable agreement, you may still need to report or pay tax on UK-source income.
- UK rental income: Income from property in the UK may remain taxable, even when the owner is non-resident.
- Employment income: Tax treatment may depend on where the work is performed, the employer and applicable international rules.
- Pensions: UK pension income may be subject to specific domestic rules and tax treaty provisions.
- Savings and investments: Interest, dividends and investment income can have different reporting and withholding treatment.
- Capital gains: Special rules can apply to UK land or property and to individuals who return to the UK after a period of non-residence.
If you receive rental income from UK property, also check whether the Non-resident Landlord Scheme applies to you or your letting agent.
Official guidance: Tax on UK Income if You Live Abroad
Foreign Income and Double Taxation Relief
If you are UK resident, you will normally need to consider foreign income as part of your UK tax position. Depending on the type of income and your circumstances, foreign tax paid may qualify for relief to reduce double taxation.
A double taxation agreement between the UK and the country where you live may determine which country can tax particular income and how relief is given. Treaty eligibility is not automatic in every case, and different income types may have different treatment.
If you need to report foreign income or gains, the SA106 supplementary pages may be relevant. Review the current form notes and confirm which reporting requirements apply to the tax year concerned.
Official resources:
National Insurance for Expats: Rules from 6 April 2026
National Insurance contributions (NICs) are separate from Income Tax. Whether you must pay UK NICs while abroad depends on your employment arrangement, the country where you work, the length of your assignment and whether a UK social security agreement applies.
For some employees temporarily posted abroad, UK National Insurance may continue to apply. In other cases, contributions may be due in the country where the person works. A certificate of coverage may be relevant where the UK has a social security agreement with that country.
Important voluntary contribution changes
From 6 April 2026, you cannot pay voluntary Class 2 National Insurance contributions for periods spent abroad. The rules for voluntary Class 3 contributions for time abroad also changed.
For periods abroad after 5 April 2026, the current guidance says you may apply to pay voluntary Class 3 contributions if you have either lived in the UK for 10 years in a row previously or paid 10 years of qualifying National Insurance contributions in total. Additional eligibility and contribution conditions may apply.
| Situation | What to Check |
|---|---|
| Employee temporarily posted abroad | UK employment conditions, the country involved and any certificate of coverage requirements. |
| Self-employed person abroad | Current rules for the country, work arrangement and the relevant contribution period. |
| Voluntary contributions for periods abroad before 6 April 2026 | Whether the previous Class 2 rules apply to those historic periods and whether the eligibility conditions were met. |
| Voluntary contributions for periods abroad after 5 April 2026 | Class 3 eligibility and the revised qualifying-history requirements. |
Voluntary contributions may help protect entitlement to the UK State Pension or certain benefits, but paying them does not automatically guarantee a particular pension amount. Check your National Insurance record and State Pension forecast before deciding whether contributions are worthwhile.
Official National Insurance guidance: National Insurance if You Work Abroad
Updated voluntary contribution rules: Voluntary National Insurance if You Live or Work Abroad
How to Check Your National Insurance Record
Your National Insurance record shows the contributions and credits recorded for you. Reviewing it can help you identify gaps before making decisions about voluntary contributions or retirement planning.
- Open the official GOV.UK National Insurance record service.
- Sign in using the identity verification method requested by the service.
- Review your contribution years and any gaps shown.
- Check whether each year counts towards your State Pension entitlement.
- Review your State Pension forecast and the current rules for filling gaps.
- Contact HMRC or the relevant official service if the record appears incorrect.
Do not assume every missing year should be paid voluntarily. The effect of a contribution gap varies by individual, and some years may not increase your eventual State Pension.
Official services:
Documents and Information to Prepare
Before using HMRC online services or filing a return, organise the information relevant to your circumstances.
- National Insurance number and HMRC login details.
- Current overseas address and UK departure date.
- P45 or other employment and tax records, if applicable.
- UK salary, pension and rental income records.
- Foreign income and foreign tax payment records where relevant.
- Travel dates, UK visits and residence information.
- Previous Self Assessment returns and HMRC correspondence.
- National Insurance record and State Pension forecast.
- Bank details required for any eligible repayment.
- Documents needed to support a tax treaty or relief claim.
Only submit information through verified GOV.UK services or a tax professional you have independently checked. Keep copies of submitted returns, payment confirmations and HMRC reference numbers.
Common Mistakes UK Expats Should Avoid
- Assuming that leaving the UK automatically ends UK tax residence.
- Ignoring UK rental income because the owner lives overseas.
- Using an online filing service that does not support SA109 residence pages.
- Confusing a tax filing extension with extra time to pay the tax due.
- Paying voluntary National Insurance without checking the revised 2026 rules.
- Assuming foreign tax paid always removes the UK tax liability.
- Missing a Self Assessment notice because an old UK address remains on file.
- Sharing HMRC credentials or identity information through unverified messages.
Frequently Asked Questions
1. Can I manage my UK taxes online while living abroad?
Yes, many HMRC services are available online. However, certain non-resident Self Assessment returns and SA109 residence reporting cannot be completed through standard HMRC online services, so check whether supported software or postal filing is required.
2. What is Form P85 used for?
P85 is used in relevant circumstances to tell HMRC that you have left or are leaving the UK and may be entitled to an Income Tax repayment. You generally do not need it if you are submitting a Self Assessment return for the tax year you leave, subject to specific exceptions.
3. What is Form SA109?
SA109 is the residence supplementary section used with Self Assessment in relevant cases to report residence status and related information. Non-resident taxpayers should check the current HMRC instructions for accepted submission methods.
4. Do non-residents pay UK tax?
Non-residents generally do not pay UK tax on foreign income, but may still owe UK tax on UK-source income. The treatment depends on the income type, residence rules and applicable agreements.
5. Can I continue paying UK National Insurance from abroad?
Possibly. The answer depends on your employment circumstances, the country involved and the contribution period. From 6 April 2026, voluntary Class 2 contributions are no longer available for periods abroad, and revised Class 3 eligibility rules apply.
6. What is the online Self Assessment deadline for 2025–2026?
The usual online filing deadline is 31 January 2027. The usual paper filing deadline is 31 October 2026. Different dates can apply in specific cases, so follow the deadline shown in your HMRC correspondence where applicable.
7. Will paying voluntary National Insurance guarantee a full State Pension?
No. Your entitlement depends on your National Insurance record and the applicable State Pension rules. Check your record and forecast before deciding whether to pay for missing years.
8. Can I receive a UK tax refund after moving abroad?
You may be entitled to a repayment if too much tax was deducted, but eligibility depends on your income and tax position. Use the official P85 process or your Self Assessment return as appropriate.
