ExpatCompass
Free
2025/26

Foreign Income Checker

Confused about what foreign income you need to declare to HMRC? This guide walks through every income type — employment, pensions, dividends, rental and savings — and explains the rules for UK non-residents.

Rules depend on your residence status. These rules apply to UK non-residents (HMRC confirmed non-resident under SRT). UK residents are taxed on worldwide income.

Quick status check

No (non-resident)
Yes (resident)
Split year

Income type guide

Self Assessment triggers

You must register for Self Assessment and file a return if any of the following apply:

Unlock non-resident Self Assessment guide →