UK Tax Services

Whether you are a UK resident, a US expat living in the UK, or a non-domiciled individual with UK income, your UK tax obligations demand expert handling. HMRC’s self-assessment regime, the UK’s statutory residence test, and the interaction between UK and US tax law create a compliance landscape that is genuinely complex — and the cost of getting it wrong is high.

Our dual-qualified specialists handle the full spectrum of UK tax compliance and planning, from straightforward Self Assessment returns to sophisticated non-domicile structuring and HMRC voluntary disclosure.

Who We Serve

• US citizens living in the UK who must file both HMRC and IRS returns
• UK residents with foreign income from the US, investments, or business interests abroad
• Non-domiciled individuals considering or applying the remittance basis
• Employees and contractors with PAYE, benefits-in-kind, and expense complexities
• self-employed individuals and sole traders
• Landlords with UK residential or commercial property
• Individuals who have recently arrived in or departed from the UK
• Directors of UK limited companies with additional filing obligations

UK Tax Forms & Filings We Prepare

Self Assessment Returns

• SA100 — Main Self Assessment Tax Return, the primary annual HMRC filing for individuals with complex tax affairs
• SA103 — Self-employment supplementary pages for sole traders and freelancers
• SA106 — Foreign income supplementary pages for those with overseas income or gains
• SA108 — Capital gains supplementary pages for disposal of assets
• SA109 — Residence, remittance basis and personal allowance pages for non-domiciled individuals and those with residency questions
• SA800 — Partnership Tax Return for UK partnerships

Business & Corporate UK Filings

• CT600 — UK Corporation Tax Return for limited companies, including R&D relief claims
• P11D — Expenses and Benefits Return for employers reporting benefits-in-kind to HMRC
• VAT Returns — Quarterly or annual VAT submissions under MTD (Making Tax Digital)
• PAYE Filings — Real Time Information (RTI) payroll submissions and year-end P60/P45 processing
• CIS Returns — Construction Industry Scheme filings for contractors and subcontractors
• Capital Gains Report — 60-day UK residential property capital gains tax report to HMRC following sale

HMRC Disclosure & Compliance

• Worldwide Disclosure Facility — Voluntary disclosure of offshore income and assets
• Non-Resident Landlord scheme registration — For overseas landlords receiving UK rental income
• HMRC enquiry responses — Professional representation during HMRC compliance checks

The UK Statutory Residence Test

Your tax residency status in the UK determines which income HMRC taxes you on. The Statutory Residence Test (SRT) applies a matrix of automatic UK/overseas tests and a series of sufficient tie-breakers based on your connections to the UK. Getting this wrong in either direction — assuming UK residence when non-resident, or claiming non-residence when resident — carries significant penalty risk.

We conduct a full SRT analysis for every client whose residency status is in question, including split-year treatment for the year of arrival or departure.

Non-Domicile Status & the Remittance Basis

The remittance basis has historically allowed non-UK domiciled individuals to shelter foreign income and gains from UK tax, subject to a Remittance Basis Charge after seven years of UK residence. Following the April 2025 reforms, the remittance basis has been replaced with a new foreign income and gains (FIG) regime for new arrivals, and a Temporary Repatriation Facility (TRF) was introduced for pre-existing remittance basis users. Our team closely tracks these evolving rules.

UK Tax Key Deadlines

• 31 January — Online Self Assessment return deadline and payment of balancing charge plus first payment on account
• 31 July — Second payment on account for Self Assessment
• 5 April — UK tax year end
• 60 days from completion — UK residential property CGT report and payment
• 9 months after accounting period end — CT600 filing deadline for limited companies
• 31 January following tax year — P11D benefits-in-kind deadline

Penalties for Non-Compliance

HMRC operates an increasingly automated penalty regime:

• Late SA100 filing: £100 automatic penalty, escalating with further delay
• Late payment penalties: 5% of unpaid tax at 30 days, 6 months, and 12 months
• Offshore income penalties: significantly enhanced under the requirement to correct legislation
• Failure to notify chargeability: potential behaviour-based penalties up to 200% of tax due on offshore matters

US-UK Interaction: Avoiding double taxation

For clients filing in both the UK and the US, we coordinate both returns as a single integrated strategy. The US-UK Tax Treaty allocates taxing rights and provides relief, the Foreign Tax Credit offsets US tax with UK tax paid, and proper sequencing of the two filings eliminates double taxation in the vast majority of cases.

Our UK Tax Process

• Initial consultation — We assess your residency, domicile, income sources, and any historic compliance gaps
• Residency determination — Full SRT analysis and documentation
• Return preparation — Comprehensive preparation of all applicable SA and supplementary pages
• HMRC submission — Electronic filing with confirmation
• Tax calculation & payment planning — We explain exactly what is owed, when, and why
• Proactive advisory — Annual check-in before the tax year end to identify planning opportunities

Frequently Asked Questions

Do I need to file a UK Self Assessment if I am employed through PAYE?

You may still need to file if your income exceeds £100,000, you have foreign income, capital gains, rental income, or you are non-domiciled. PAYE does not automatically capture all income or eliminate your filing obligation.

I am an American living in the UK. Does HMRC tax my US income?

If you are UK resident, HMRC taxes you on your worldwide income — including US-source income. This creates a genuine cross-border compliance obligation. However, the UK-US Tax Treaty and the Foreign Tax Credit regime prevent you from paying tax twice on the same income. We handle both filings as an integrated strategy.

I missed a UK Self Assessment deadline. What should I do?

File as soon as possible to limit penalty accumulation. HMRC’s “reasonable excuse” provisions may reduce or waive penalties in some circumstances. Contact us before HMRC contacts you.

Related Services & Resources

• US Tax Services — For the IRS side of your cross-border filing
• Cross-Border Tax Planning
• US-UK Tax Treaty Guide
• Double Taxation & dual citizenship Guide

Need comprehensive UK tax support? Book a free consultation with our dual-qualified team.