WHO NEEDS TO FILE A UK TAX RETURN

It is your responsibility to tell HM Revenue & Customs (HMRC) if you need to complete a tax return.

Even though you may not be resident in the UK you will need to complete a tax return if you are a:

• UK non-resident landlord
• director of a UK company
• partner in a UK partnership and trading in the UK

OR

• an employee performing duties in the UK whilst resident abroad
• have Capital Gains
• are liable to higher rate tax
• are entitled to reduced age relief

If you have received a tax return you must complete it even if you have no UK income.

If you ignore the return you will automatically receive penalties for not filing the return on time.