Claim personal allowances and tax refunds if you live abroad (R43)

You’ll not need to claim if you are already completing a Self Assessment tax return.

You can claim back tax and personal allowances as a UK non-resident on any UK income you receive in the current tax year or in the last 4 tax years.

Check your residency status — if you spend more than 183 days in the UK in the tax year you may still be classed as a UK resident.

Find out if you need to get a tax certificate to prove your nationality and country of residence showing that you’re resident there for tax purposes for the period of your claim.

Work out the tax year you’re claiming for — for example the current tax year and the last 4 tax years.

Check what UK income you have — like UK property, UK pensions, dividends and interest.

You will need to complete a Self Assessment instead if you have rental income from a UK property of more than £2,500, or income from a trade, vocation or profession.

You should get all of your information together before you start. You will fill this form in online and you cannot save your progress. Use the section ‘Information you’ll need to claim’ to help you.

If you do not wish to start your claim online

This file may not be suitable for users of assistive technology.

Pay As You Earn
HM Revenue and Customs
BX9 1AS
United Kingdom

When you claim, you’ll need to tell us your income for the whole of the tax year if you left the UK part way through the year. This includes income received from 6 April to the date of your departure.