Expat Tax Returns for Foreign Income
Written and reviewed by the Non-Dom Accountants editorial team. Last reviewed 28 July 2026.
If you live in the UK with income or gains from abroad, or you are a UK expat with a filing obligation here, your Self Assessment return has to reflect the rules as they are now. Since 6 April 2025 the arising basis applies to everyone: worldwide income and gains are reportable, and the remittance basis is no longer available to shelter them.
As your expat tax accountant we prepare the return, apply the right relief, and file it. For recent arrivals that usually means claiming the 4-year FIG regime where it applies; for others it means reporting foreign income correctly and claiming double-tax relief. If your situation is a fresh move, arriving in the UK covers the first-year work.
Foreign Income on a UK Return
We prepare the Self Assessment return, including the foreign pages, for employment income abroad, overseas rental, foreign dividends and interest, pensions, and gains on foreign assets. We apply double-tax relief where a treaty allows, so income is not taxed twice, and we claim the 4-year FIG regime for years in which you qualify.
Where overseas employment is involved we check whether overseas workday relief applies. It was reformed to a 4-year relief with a cap of the lower of £300,000 or 30% of your relevant employment income, and it has to be claimed correctly to hold.
Where Expat Returns Trip People
The frequent mistake is under-reporting foreign income on the assumption that tax paid abroad settles it. It does not; the income is still reportable here, with relief claimed rather than assumed. Another is missing the FIG claim, which is made on the return and not granted automatically.
Currency conversion, the timing of foreign income, and matching overseas tax years to the UK year to 5 April are the details that cause amendments later. We reconcile them at the point of filing.
How We File Your Return
You send us your foreign income and gains figures and the overseas tax already paid. We prepare the return, apply the reliefs, show you the position before submission, and file it with HMRC.
We advise on the tax and complete the return. We do not recommend investment products and we do not sell structures.
The Cost of Return Filing
We agree a fixed fee before we start, based on the number of income sources and countries involved. You approve the figure in advance, and it holds whether the return is straightforward or has several foreign pages.