Updated:
Are you still UK resident?
UK residence is decided each tax year (6 April–5 April) by the Statutory Residence Test, which looks at days spent in the UK and ties such as family, accommodation and work. Full-time work abroad can make you non-resident if the conditions are met. Split-year treatment may apply in the year you leave.
What is still taxable
As a non-resident you generally pay UK tax only on UK income. Your Gulf salary is usually outside UK tax.
- Rental income from UK property
- Gains on UK property and land
- UK pensions (subject to treaties)
- UK self-employment income
Key dates
Register for Self Assessment by 5 October after the tax year if you are new. Online returns and the balancing payment are due by 31 January — 31 January 2027 for 2025/26. Payments on account may be due on 31 January and 31 July.
Letting while abroad
Under the Non-Resident Landlord Scheme, your letting agent or tenant deducts basic-rate tax from rent unless HMRC approves you to receive rent gross. You still declare the rent on your return.
Frequently asked questions
Do I get a Personal Allowance as a non-resident?
UK nationals usually keep the Personal Allowance even when non-resident.
Does Making Tax Digital apply to me?
From April 2026 it applies to qualifying self-employment and property income above £50,000; your accountant checks your position.
What if I return to the UK?
Plan the timing — split-year rules and gains realised while abroad can matter.
Sources: HM Revenue & Customs (GOV.UK): Statutory Residence Test (RDR3), Self Assessment deadlines, Non-Resident Landlord Scheme, reporting UK property disposals.
General information as at the date above, not advice. Rules change — confirm your position with a qualified accountant.