188体育

You may be taxed on your UK income by the country where you鈥檙e resident and by the UK.

You may not have to pay twice if the country you鈥檙e resident in has a 鈥榙ouble-taxation agreement鈥� with the UK. Depending on the agreement, you can apply for either:

• partial or full relief before you鈥檝e been taxed
• a refund after you鈥檝e been taxed

Each double-taxation agreement sets out:

• the country you pay tax in
• the country you apply for relief in
• how much tax relief you get

If the tax rates in the 2 countries are different, you鈥檒l pay the higher rate of tax. The tax year may start on different days in different countries.

What income you can claim for

You can claim for income including:

• most pensions - most UK government (such as civil service) pensions are only taxed in the UK
• wages and other pay (including self-employment)
• bank interest
• dividends - special rules apply, which HM Revenue and Customs (HMRC) explain in section 10 of 鈥�Residence, Domicile and the Remittance Basis鈥�

How to claim tax relief

Check HMRC鈥檚 鈥�Double-taxation digest鈥� for countries that have an agreement with the UK, and how income like pensions and interest is taxed.

You need to look at the relevant tax treaty for the rules on other types of income like wages and rent.

Fill in a claim form

Use the correct form depending on whether you鈥檙e resident in:

• Australia
• Canada
• France
• Germany
• Ireland
• Japan
• New Zealand
• Netherlands
• South Africa
• Spain
• Sweden
• Switzerland
• United States of America

If you鈥檙e resident somewhere else, use HMRC鈥檚 standard claim form.

When you鈥檝e filled in the form, send it to the tax authority in the country where you鈥檙e resident. They鈥檒l confirm your eligibility and either send the form to HMRC or return it to you to send on (use the address on the form).

If you need help

For help claiming double-taxation relief, you can:

• get professional tax help, for example from a tax adviser
• contact HMRC

Capital Gains Tax

You only pay Capital Gains Tax if you make a gain on UK property or land. You do not pay it on other UK assets, such as UK shares. You will not usually need to make a claim for assets you do not pay tax on - but you should check the relevant double taxation agreement.

If you return to the UK after being non-resident, you may have to pay tax on any assets you owned before you left the UK - even if you鈥檝e paid tax on any gains in the country you moved to. You can usually claim double-taxation relief.

Dual residents

You can be resident in both the UK and another country (鈥榙ual resident鈥�). You鈥檒l need to check the other country鈥檚 residence rules and when the tax year starts and ends.

HMRC has guidance for how to claim double-taxation relief if you鈥檙e a dual resident.