Leaving or Arriving in the UK & Determining Tax Residence

P85 – Tell HMRC you’re leaving the UK

If you’re moving abroad or retiring overseas, this is the form you’ll need to notify HMRC of your departure. It helps HMRC calculate whether you’re due a tax refund or if you still owe tax for the year. Completing a P85 ensures your UK tax affairs are brought up to date when you leave.

RDR3 – Statutory Residence Test (SRT) Guidance

A detailed guide explaining how HMRC determines whether you are UK-resident for tax purposes. Essential reading for anyone splitting time between the UK and another country, or unsure about how many days they can spend in the UK without triggering tax residency.

RDR1 – Residence, Domicile and the Remittance Basis

This publication explains how your residence and domicile status affect your UK tax exposure, including when you can claim the remittance basis. It’s particularly relevant for non-domiciled individuals or those with overseas income and assets.

SA109 – Residence and Remittance Basis Supplement

If you file a Self Assessment tax return and need to claim non-residence, split-year treatment, or the remittance basis, this supplementary page must be included with your return.

Income Tax Refunds & Double Taxation Relief

R40 – Claim a Refund of Income Tax

Use this form if you’re not required to submit a Self Assessment return but have overpaid tax on UK interest or dividends. It’s particularly common for expatriates whose UK bank interest or investments were taxed at source.

R43 – Repayment Claim for Non-Residents

Non-residents can use this to reclaim UK tax deducted from specific types of income. It’s often used when your UK income should be covered under a Double Taxation Agreement.

DT-Individual – Claim UK Treaty Relief

This form is certified by your local tax authority to confirm you are resident overseas. It allows you to claim reduced UK withholding tax, or repayment of UK tax, under a Double Taxation Agreement.

HS304 – Double Taxation Relief Helpsheet

An essential companion to DT-Individual. It explains when and how you can claim repayment or exemption of UK tax under treaty provisions.

HS263 – Foreign Tax Credit Relief Helpsheet

If your income has been taxed both abroad and in the UK, this helpsheet explains how to avoid double taxation by claiming credit for tax paid overseas.

64-8 – Authorise Your Agent

This form lets HMRC talk directly to your accountant or adviser. It’s often needed if you want a UK adviser to handle HMRC while you’re overseas, for example to discuss refunds or resolve queries.

Property & Capital Gains Tax (CGT)

Report and Pay CGT on UK Property (60-day reporting)

Non-residents selling UK property must report and pay Capital Gains Tax within 60 days of completion using HMRC’s online UK property CGT service. Missing the deadline can trigger penalties.

SA108 – Capital Gains Summary

The supplementary Self Assessment pages for reporting capital gains, including property, shares, cryptoassets, or other investments.

SA105 – UK Property Pages

If you receive UK rental income, this is where you report it within your Self Assessment. It applies whether you rent out one property or several.

Form 17 – Declare Beneficial Interests in Joint Property

Used by married couples or civil partners who jointly own property but wish to be taxed according to their actual ownership shares, instead of the default 50/50 split. You normally submit evidence such as a deed of trust.

Non-Resident Landlord Scheme (NRLS)

NRL1 – For Individuals

Apply as a non-resident individual landlord to receive UK rent without basic rate tax deducted at source. You’ll still have to declare and pay any UK tax due yourself.

NRL2 – For Companies

For non-resident company landlords. This allows rent to be paid without tax withheld by the letting agent or tenant, once HMRC gives approval.

NRL3 – For Trustees / Letting Agents / Collectors

Used by a trustee, letting agent or other party collecting rent on behalf of a non-resident landlord. It’s how you request approval to pay the rent over gross, without deducting tax first.

National Insurance While Abroad

CF83 – Apply to Pay Voluntary National Insurance Contributions

Use this form if you’re living or working abroad and want to keep paying UK National Insurance voluntarily (usually Class 2 or Class 3). This helps protect your UK State Pension record.

NI38 – Social Security Abroad Guidance

This guidance explains how National Insurance works if you’re working overseas, whether you can remain in the UK system, and what that means for benefits and healthcare.

CA3822 – A1 Certificate (Employees)

Used if you’re temporarily posted to work in another EU/EEA country or Switzerland. It confirms you remain insured in the UK National Insurance system, instead of being switched to the other country’s system.

CA3837 – A1 Certificate (Self-Employed)

Similar to CA3822, but for people who are self-employed and working abroad temporarily. HMRC uses this to confirm where social security should be paid.

CA8421 – Working in Multiple Countries

If you work across several EU/EEA countries, HMRC can confirm which country’s social security rules apply overall. This prevents you being charged twice.

Inheritance Tax (IHT)

IHT400 – Inheritance Tax Account

The main Inheritance Tax return for estates that are not “excepted estates”. It’s required where there is Inheritance Tax to pay, or where the estate is large or more complex.

IHT402 – Claim to Transfer Unused Nil-Rate Band

Used (alongside IHT400) to transfer any unused portion of a deceased spouse or civil partner’s nil-rate band to the surviving partner’s estate, increasing the available tax-free allowance.

IHT403 – Gifts and Other Transfers of Value

Used to report gifts and other transfers made by the deceased during their lifetime. HMRC needs this to assess whether any of those gifts fall back into the estate for Inheritance Tax.

IHT435 – Claim Residence Nil-Rate Band (RNRB)

Lets you claim the additional allowance that applies when a qualifying home is passed to direct descendants. This can reduce the overall IHT bill on the family home.

IHT436 – Transfer Unused Residence Nil-Rate Band

Used when you can also transfer any unused Residence Nil-Rate Band from a spouse or civil partner who died first, to increase the allowance available on the second death.