Paying yourself from abroad

Does a non-resident director have to file a UK Self Assessment return?

Usually yes, because director's fees, and often other UK income, need reporting.

Short answer

Yes, in most cases. Being a company director is itself a common trigger for a UK Self Assessment notice, and any UK-source income beyond disregarded dividends, such as director's fees or property income, needs reporting. File the non-residence supplementary pages alongside the main return.

Written and reviewed by Waqas Sagar Member of ICAEW, Fellow of ACCA, Fellow of AAT, a double graduate and entrepreneur at heart, helping startups grow and serving thousands of businesses nationwide with an excellent team. Published by LimitedCompany.Accountants, 12 London Road, Morden, London SM4 5BQ. Reviewed 12 September 2026 against 2026/27 UK rates and current Companies House and HMRC guidance.

What this means for your company

Yes, in most cases. Being a company director is itself a common trigger for a UK Self Assessment notice, and any UK-source income beyond disregarded dividends, such as director's fees or property income, needs reporting. File the non-residence supplementary pages alongside the main return.

01

What the return covers

02

Deadlines and practicalities

What the return covers

The SA100 main return reports UK income and any claim to disregarded income treatment, while the SA109 residence, remittance and domicile pages establish your non-resident status and support any treaty claims for the year.

Even where the final UK tax bill is nil because of disregarded income, HMRC still expects the return where a notice to file has been issued, and penalties apply for late filing regardless of the balance due.

Deadlines and practicalities

The online filing deadline is 31 January after the tax year end, though non-residents using the residence pages often need commercial software or an agent, since HMRC's own free online service does not support the SA109.

Register for Self Assessment as soon as the director role and any UK income start, since HMRC needs time to issue a Unique Taxpayer Reference before a return can be filed.

What this costs with us

Our fixed monthly packages for a UK limited company start at £89 plus VAT and run to £169 and £289 plus VAT as bookkeeping, VAT, payroll and reporting are added. One-off filings are sold at fixed prices, and the Companies House fees we pay for you are charged at cost with no VAT added. Overseas owners are quoted on exactly the same published prices as UK-resident clients.

Before you act

Rates, thresholds and deadlines here reflect the 2026/27 UK position and current Companies House and HMRC guidance. Check GOV.UK, or ask us, before relying on them for your own company.

Primary references

Official sources and further reading

Related answers

More on paying yourself from abroad

Every answer in this cluster is written for UK limited company directors and reviewed against current HMRC and Companies House guidance.

Local help

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We work with company directors across London and Surrey from our office at 12 London Road, Morden, London SM4 5BQ. Pick your area, or send the form below and we will call you back.

Frequently asked

Does a non-resident director have to file a UK Self Assessment return?: questions directors ask

What if HMRC never sends a notice?

You should still tell HMRC if you have taxable UK income, rather than wait for a notice.

Can I file without a UK agent?

Yes, but you will need software that supports the SA109 residence pages, as HMRC's own online service does not.

Does filing a nil return still matter?

Yes, it maintains a compliance record and supports any treaty claims made in future years.

What records are needed for does a non-resident director have to file a uk self assessment return?

Keep bank statements, sales and platform reports, purchase invoices, payroll records, VAT workings, finance agreements and Companies House correspondence. We confirm the exact list at onboarding and identify gaps before a filing deadline becomes urgent.

How much does help with does a non-resident director have to file a uk self assessment return cost?

The fee depends on transaction volume, record quality, VAT and payroll requirements, historic catch-up and the level of reporting needed. We agree a fixed scope and price before technical work starts, with published packages available on our fees page.

Can you take over does a non-resident director have to file a uk self assessment return from another accountant?

Yes. We request professional clearance, collect the prior records and authorities, check the next Companies House and HMRC deadlines, and give you one clear handover list. The process is normally completed remotely.

Can does a non-resident director have to file a uk self assessment return be handled online?

Yes. We work through secure cloud records, scheduled reviews and digital approvals, while keeping a named team available by phone, video call and email. Clients can also visit our Morden office by appointment.

Which accounting software works best for does a non-resident director have to file a uk self assessment return?

We regularly work with Xero, QuickBooks, FreeAgent, Sage and connected sales or expense apps. The right setup depends on transaction volume, integrations and the reports you need, not simply the software brand.

What tax deadlines matter for does a non-resident director have to file a uk self assessment return?

The relevant calendar may include annual accounts, Corporation Tax payment and return dates, confirmation statements, VAT returns, payroll submissions and Self Assessment. We map the dates from your company year end and registrations.

Can I get free basic tax advice about does a non-resident director have to file a uk self assessment return?

Yes. You can ask a straightforward initial question without charge. Calculations, filings, written advice, planning and HMRC correspondence are scoped and quoted before work begins.

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