UK Double Taxation Relief

UK Double Taxation Relief For Expats

It is common for globally mobile individuals to be subject to the tax laws of multiple countries at the same time increasing costs and complexity.

At Expat Tax Solutions, we assess your position under the UK’s network of Double Tax Treaties to allocate taxing rights between jurisdictions and claim the UK double taxation relief you are entitled to.

UK Double Taxation Agreements

The UK has one of the largest networks of Double Tax Treaties having treaties with over 130 countries. This is the most common way of obtaining UK double taxation relief. Many treaties follow a similar structure however the specific treaty that applies should be analysed to determine the exact treatment of your income.

Residence Article

This Article allocates primary taxing rights to dual residents based on the location of their homes, centre of vital interests and nationality.

Employment Income Article

This Article enables the treaty non-resident country to exempt non-country workdays and sometimes workdays in country.

Interest Income Article

Interest income is commonly solely taxable in the country of treaty residence.

Dividend Income Article

Dividend income commonly remains taxable in the source country however limitations often apply.

Pension Income Article

One of the most varied Articles however pension income is commonly solely taxable in the country of treaty residence.

Capital Gains Article

Capital gains are typically taxable in the treaty resident country however the source country can retain some taxing rights.

UK SPECIFIC DOUBLE TAXATION RELIEF

The Foreign Income and Gains (FIG) regime

The Foreign Income and Gains (FIG) regime was introduced on 6 April 2025 to replace the now abolished Remittance Basis.

The FIG regime allows individuals with 10 consecutive years of UK tax non-residence to exempt their non-UK income from UK tax for the first 4 years of UK residence.

Exempt income under the FIG regime

Foreign Bank Interest
Foreign Dividends
Foreign Rental Income
Foreign Pension Income
Employment Duties Performed Abroad

Our Simple 4 Step Process

1 Discuss Your Position

Arrange a call with one of our specialists to discuss your circumstances and the UK double taxation relief that may be available.

2 Identify Reliefs

We identify the type of UK double taxation relief that can be claimed and calculate the amount of relief.

3 Claim Relief

We support you with claiming the UK double taxation relief, typically via a self-assessment tax return.

4 HMRC Processes Refund

HMRC will process the refund and make a repayment directly to your UK bank account.

UK Double Taxation Relief - Frequently Asked Questions

How do I claim UK double taxation relief?

Claims for UK double taxation relief are most commonly claimed on your self-assessment tax return.

Is there a limit on how much UK double taxation relief can be claimed?

UK double taxation relief is commonly restricted to the lower of the UK tax paid and foreign tax paid.

Is there a time limit to claim UK double taxation relief?

You typically cannot claim UK double taxation relief later than 4 years after the end of the tax year.

How will HMRC pay me a refund?

HMRC will pay UK tax refunds directly into UK bank accounts or issue refunds via cheque.

Can I transfer money to the UK without paying tax?

If the income was previously exempted in the UK under the Remittance Basis (Which has now been abolished), there may be tax implications of transferring the funds to the UK. If not, there are typically no UK tax implications of transferring money to the UK.

UK DOUBLE TAXATION RELIEF