Key takeaways
- Non-residents pay UK Income Tax only on UK income, such as UK rent, pay for work done in the UK and some UK pensions.
- British citizens, EEA nationals and residents of some treaty countries keep the £12,570 Personal Allowance.
- UK rent paid to non-resident landlords has basic rate tax deducted unless HMRC approves gross payment under the Non-Resident Landlord Scheme.
- Tax on UK interest and dividends is often limited to any tax already deducted, under the disregarded income rules.
- Double taxation agreements can exempt some UK income or give credit in your country of residence.
Leaving the UK does not end your relationship with HMRC. If you keep a rental property, a UK pension, savings or a UK job, some of that income stays taxable here. This guide explains which UK income non-residents pay tax on, how it is collected, and the reliefs that can reduce it.
Are you non-resident?
Residence is decided each tax year by the Statutory Residence Test. You are automatically non-resident if, for example, you spend fewer than 16 days in the UK in the tax year, or you work full-time overseas and spend fewer than 91 days in the UK with no more than 30 days working here. Otherwise the answer depends on your days in the UK and your ties to it. In the year you move abroad, split-year treatment may mean you are only taxed as a UK resident up to the date you left.
What UK income non-residents pay tax on
| UK income | Taxable for a non-resident? |
|---|---|
| Rent from UK property | Yes |
| Pay for work carried out in the UK | Yes |
| Pay for work carried out abroad | No (unless for the Crown or certain UK employers) |
| UK government and Crown service pensions | Usually yes, under most treaties |
| UK State Pension and private pensions | Taxable in the UK, but many treaties give the right to tax to your country of residence |
| Profits of a trade carried on in the UK | Yes |
| UK bank and building society interest | Tax limited to any tax deducted (usually nil) under the disregarded income rules |
| Dividends from UK companies | Tax limited to any tax deducted (usually nil) |
| Gains on UK land and property | Yes, through Capital Gains Tax; see CGT for non-residents |
Foreign income is not taxed in the UK while you are non-resident.
The Personal Allowance for non-residents
You can claim the £12,570 Personal Allowance against UK income if, for example:
- you are a British citizen
- you are a national of a European Economic Area (EEA) country
- you have worked for the UK government at any time during the tax year
- you live in a country whose double taxation agreement with the UK gives you the right to it
Other non-residents have no Personal Allowance and pay tax from the first pound of UK income. The allowance is claimed on a Self Assessment return or on form R43.
Rental income and the Non-Resident Landlord Scheme
If you let UK property while your usual place of abode is outside the UK, the Non-Resident Landlord Scheme (NRLS) applies:
- your letting agent, or your tenant if you have no agent and the rent is more than £100 a week, must deduct basic rate tax (20%) from the rent, less allowable expenses they pay, and pay it to HMRC quarterly
- you can apply to HMRC on form NRL1 to receive rent gross, if your UK tax affairs are up to date or you expect to have no UK tax liability
- either way, you report the rental profit on a Self Assessment return, and any tax deducted is credited against your bill
Most non-resident landlords apply for gross payment and pay their tax through Self Assessment like UK landlords. The same rules on allowable expenses and mortgage interest restriction apply. From April 2027 rental profits will be taxed at new property income rates of 22%, 42% and 47%.
Working in the UK while non-resident
If you are non-resident but carry out duties in the UK, pay for those UK workdays is taxable here. Employers usually operate PAYE on it. Short business visits may be exempt under a double taxation agreement, typically where you are in the UK for fewer than 183 days in a 12-month period, your employer is not UK resident and the cost is not borne by a UK branch.
Savings and dividends: the disregarded income rules
For non-residents, certain UK income, including bank interest, dividends and some social security benefits, is “disregarded”. The tax on it is limited to any tax already deducted at source. As UK interest and dividends are paid without tax deducted, a non-resident usually pays no UK tax on them. If including the disregarded income would mean less tax overall, for example because you are entitled to a Personal Allowance and have little other income, you can choose the normal calculation instead.
Double taxation agreements
The UK has double taxation agreements with over 130 countries. A treaty may:
- give the right to tax a type of income only to your country of residence, such as most private pensions
- reduce UK tax on particular income
- require your country of residence to give credit for UK tax paid
To claim treaty relief at source, for example on a UK pension, you usually send HMRC a claim form certified by the tax authority where you live.
Filing and paying
Non-residents with UK taxable income, such as rental profits or UK earnings not fully taxed through PAYE, usually need to file a Self Assessment return, including the residence pages (SA109). The usual deadlines apply: 31 January for online returns and payment. See Self Assessment deadlines.
Frequently asked questions
Do non-residents pay tax on UK rental income?
Yes. Rent from UK property is taxable in the UK. Tax is deducted at source under the Non-Resident Landlord Scheme unless HMRC approves gross payment, and the profit is reported on a Self Assessment return.
Can I keep my Personal Allowance if I move abroad?
If you are a British citizen or EEA national, yes. Some others can claim it under a double taxation agreement.
Do I pay UK tax on my UK bank interest if I live abroad?
Usually not. Under the disregarded income rules, tax on UK interest is limited to any tax deducted at source, which is normally nil.
Is my UK pension taxed in the UK if I live abroad?
It depends on the double taxation agreement with your country of residence. Many treaties give the taxing right on private pensions to the country where you live, while UK government pensions usually stay taxable in the UK.
Sources
Rates, thresholds and rules in this guide were checked against HMRC and GOV.UK guidance in October 2026. Tax rules change, so check the current position on GOV.UK or with a qualified adviser before acting. This guide is general information, not personal advice.