GM Tax

Individuals – UK Tax
Living in Australia

If you have left or are leaving the UK partway through the tax year you need to consider your eligibility for split year treatment which will enable you to split the tax year into 2 parts.

Should you qualify for split year treatment and no longer be in receipt of any UK sourced income you can make a claim for a tax refund due to unused personal allowances by preparing a form P85 leaving the UK.

As a non UK tax resident you will need to lodge a UK Tax Return with HM Revenue & Customs if you have:

  • Income from renting out a UK property including your main residence.
  • Income from savings, investments and dividends.
  • Any other UK untaxed income.

You will need to register for self assessment and lodge a UK Tax Return if not already registered.

If your only source of income is from wages or pension you may not need to do a tax return unless you have a liability to tax or do not have an exemption from UK tax in relation to your UK Pension.

If you are required to lodge a UK Tax Return you will need to register for self assessment and obtain a UTR number to enable you to lodge a Tax Return.

You can register online via HMRC website or we can assist you by preparing a form SA1 registering you for Self Assessment and submitting to HMRC on your behalf.

The filing deadline will vary depending of whether you are lodging a paper or electronic tax return:

  • For paper submission the filing deadline is 31 October.
  • For electronic submission (commercial software or accountant) the filing deadline is 31 January .

If you sell a UK residential property as a non-resident of the UK you will need to report the gain online using an additional Capital Gains Tax Return. You need to report and pay any tax within 30 days of completion of the sale. This is separate and in addition to the annual UK tax return.

We at GM Tax provide fixed fee quotes for advisory work and UK annual tax returns and Capital Gains Tax returns.

If you are leaving the UK – or have already left – and would like a fixed fee proposal from a firm of UK & Australian tax advisors that understands the issues affecting individuals not living in the UK please complete our online enquiry via our contact us button or by calling a GM Tax office closest to you.

GM Tax also offers the following services:

  • Tax planning advice and guidance with regards to your residency status in the UK, eligibility for split year treatment and also domicile status in the context of Inheritance Tax (IHT) planning.
  • Preparation of UK tax returns, with all returns submitted to HM Revenue electronically where possible.
  • Advice on the tax position where a property in the UK is being let while a taxpayer is living overseas.
  • Assistance to ensure UK source income of those who are non-residents of the UK is properly taxed and is not taxed twice, or double taxed.  
  • This last point is particularly relevant to those who have UK source income or capital gains which may also be subject to tax in the country in which the taxpayer is now resident.