HMRC Overseas Self Assessment Guide 2026/2027
UK Expat Self-Assessment Tax Return Guide
Step-by-step guidance for non-residents filing HMRC SA100, SA109 (Residence), and SA105 (Property) tax returns from abroad before the 31 January online deadline.
Key Filing Deadlines & Checklist
Paper Return Deadline31 OctoberFor paper submissions via post
Online Return Deadline31 JanuaryVia commercial tax software
Required HMRC Supplementary Pages
- SA100: Main Tax Return core document
- SA109: Residence, Remittance & Personal Allowance claim
- SA105: UK Property rental income & allowable expenses
- SA106: Foreign Income (if claiming UK DTAA credits)
Step-by-Step Expat Self Assessment Workflow
Step 1: Obtain UTR Number & Register
Register for UK Self Assessment via HMRC online to receive your 10-digit Unique Taxpayer Reference (UTR) number.
Step 2: Choose Commercial Filing Software
Because HMRC's portal blocks SA109 residence pages, purchase an approved commercial software license (e.g. TaxCalc, MyTaxDigital, SimpleTax).
Step 3: Complete SA109 Non-Resident Claim
Declare non-residence under Statutory Residence Test rules, tick Box 1 for non-residence, and claim the £12,570 Personal Allowance in Box 15.
Frequently Asked Questions (FAQ)
Automatic Late Penalty
If your return is 1 day late after 31 January, HMRC issues an automatic £100 penalty. Returns >3 months late incur an additional £10/day penalty up to £900.