One of the most frequently asked questions we receive from overseas customers is whether or not you need to register for Self Assessment as a non-resident UK company owner and director. The short answer is that it depends on which types of income you receive from your limited company.
In this guide, we explain when it is necessary to register for Self Assessment as a non-resident UK company owner and director. We also provide an overview of the registration process and explain how to send a Self Assessment tax return to HM Revenue and Customs (HMRC) – the UK tax authority.
This guide is for information purposes only. We cannot stress enough how important it is to seek professional advice from an accountant who has experience dealing with non-UK resident tax issues. The rules are complex and it is easy to get it wrong.
Self Assessment for non-UK resident directors and shareholders
Previously, the official guidance from HMRC stated that all directors of UK companies were required to register for Self Assessment and file a tax return each year. This is no longer the case.
Since January 2019, directors and owners of UK-incorporated companies have no legal obligation to register or file a personal tax return if:
- all of their income from their company is taxed under Pay As You Earn (PAYE); and
- they do not receive any additional untaxed earnings from the company
This means that you do not have to register for Self Assessment as a non-resident UK company owner if you take all of your income from your company as a director’s salary – unless your salary is over £150,000.
The situation is different if you receive untaxed income arising in the UK. You will be required to register for Self Assessment and complete a tax return if you receive:
- dividends from shares in your company
- any reimbursement of allowable expenses
- a director’s loan
- interest and alternative finance receipts from banks and building societies
However, by completing a Self Assessment tax return (form SA100) and declaring that you are not resident in the UK (form SA109), HMRC will treat these sources of untaxed income as ‘disregarded income’ for UK tax purposes.
The Self Assessment system will make two calculations on your tax return. One will include the disregarded income and the other will exclude it. The lower of the two tax calculations will be your tax liability.
It is then your responsibility to declare your UK-derived untaxed income in your country of residence and pay any tax that you owe to the relevant tax authority there.
Read the following HMRC guidance for more information: Non-residents savings and investment income (Self Assessment helpsheet HS300).
If HMRC asks you to send a tax return
Typically, any director who receives a ‘Notice to complete a tax return’ from HMRC must do so. If you receive a notice but you believe that it has been issued incorrectly, you can ask HMRC to withdraw it. However, HMRC may decline this request and insist that you complete a Self Assessment tax return. If this happens, you must comply.
Register for Self Assessment as a non-resident UK company owner
The registration process for Self Assessment is usually the same for UK residents and non-residents. As a company owner, you can either register online or complete form SA1 and send it to HMRC by post.
Both options are free of charge, but online registration is easier, more secure, and saves you from having to print and post any forms.
You must register by 5 October following the end of the tax year in which you earn the untaxed income. For example, if you receive dividends in the 2024/25 tax year (6 April 2024 to 5 April 2025), the registration deadline is 5 October 2025.
The steps required to register for Self Assessment with HMRC online are as follows:
Step 1 – Set up an account for HMRC online services
Visit HMRC online services, select ‘Sign in’, and then ‘Create sign-in details’ if you are a new user of Government Gateway. You will be asked to:
- provide an email address
- confirm your email address by entering the confirmation code you receive from HMRC
- enter your full name
- create a password
- make a note of the Government Gateway user ID shown on the screen
You will need to use your user ID and password each time you sign in to your HMRC online account. This is your personal tax account, where you can file Self Assessment tax returns, view your personal tax records, and update your details.
Step 2 – Sign in to your new HMRC account
Type the following address into your web browser: online.hmrc.gov.uk/shortforms/form/SA1. Then, sign in to your new personal tax account using your Government Gateway user ID and password.
You will be presented with a form to complete, titled ‘Registering for Self Assessment and getting a tax return’.
Step 3 – Fill in the registration form
Complete the form by entering all of the information that applies to you, including:
- Title, first name, and surname
- Any previous name you were known by (if applicable) and the date you changed it
- UK National Insurance number, if you have one
- Reason for no National Insurance number, if applicable (for example, ‘French national and non-UK resident’)
- Date of birth
- Your personal Unique Taxpayer Reference (UTR), if you have ever registered for Self Assessment in the past
- Home address
- The date you moved to this address
- Daytime telephone number
- Email address
- Tell HMRC why you need to complete a tax return by checking all of the boxes that apply to you. You will most likely need to select ‘I am a company director’ and ‘I’ve untaxed income which cannot be coded in PAYE’
- The date you received the untaxed income you need to declare to HMRC
- Carefully read the declaration shown at the end of the form and check the box to indicate your agreement
- Enter your full name and the date, then select ‘Next’ on the bottom right-hand side of the screen
Check your details on the summary page shown on the screen. If you spot a mistake, you can select ‘Back’ to change it. Otherwise, click ‘Submit’.
Watch HMRC’s video for a step-by-step guide on how to register for Self Assessment online if you’re not self-employed. To clarify, company directors and shareholders are not classed as self-employed. This term only applies to sole traders and partners in business partnerships.
What happens next?
HMRC will send you a 12-digit activation code (for your new tax account) and your 10-digit Unique Taxpayer Reference. These will arrive separately at your home address, usually within 21 days if you’re abroad.
If you do not receive the code within 21 days, you can check online when to expect your activation code.
You can find your Unique Taxpayer Reference sooner by logging in to your online personal tax account or using the HMRC app. Your UTR will be used to identify you for Self Assessment tax purposes, so you must keep it safe.
Step 4 – Activate Self Assessment
Once you receive the activation code, sign in to your HMRC online account to activate your Self Assessment service. You can then file a Self Assessment tax return after the end of each tax year to declare your untaxed income to HMRC.
How to register by post
If you cannot use the online service to register for Self Assessment, you can choose to register by post instead.
To do so, simply fill in form SA1 (entering the same information as shown above), print it, sign and date the form in the appropriate boxes, and then post it to the following address:
HM Revenue and Customs
NIC&EO
BX9 1AN
The postal form has been designed to be filled in on-screen. You cannot complete it by hand, other than signing and dating it before sending it to HMRC.
Sending a Self Assessment tax return as a non-resident UK company owner
You must send a Self Assessment tax return following the end of any tax year in which you earn untaxed income through your UK limited company. Most people do this online, but you can send a paper tax return by post if you are unable to file online.
The Self Assessment filing deadline for online tax returns is 31 January. For paper tax returns, the deadline is 3 months earlier on 31 October.
For example, if you need to declare untaxed income earned in the 2024/25 tax year, you must send your Self Assessment tax return to HMRC by:
- 31 October 2025 – if sending by post
- 31 January 2026 – if filing online
To complete a tax return online, you will need to sign in to your personal tax account using your Government Gateway user ID and password.
Once you are in your account, go to the Self Assessment section and select ‘Complete your tax return’. The screen will guide you through the process, and there are prompts and links explaining more about each section. Below is a brief overview of the steps required to complete the return.
Step 1 – Provide personal details
First, you will enter your personal details, including your name, address, and date of birth.
Step 2 – Tailor your return
In this section, you will answer a few simple questions to ensure that you are only asked to fill in the parts of the return that apply to you.
Step 3 – Fill in the tax return
Next, you will fill in the main section of the tax return with details of any UK dividend income and interest received, allowable expenses, payments to registered pension schemes and/or overseas pension schemes, and anything else that is relevant.
If you pay yourself a director’s salary through your company, you must complete the ‘Employment (SA102)’ supplementary page to record this income.
You will also need to complete the ‘Residence, remittance basis, etc (SA109)’ supplementary page to record your residence status on your tax return and claim personal allowances as a non-UK resident.
There may be other pages that apply to you – for example, if you receive income from renting out UK property. Your tax return should include all of the extra pages you need, based on the answers you provide in the ‘Tailor your return’ section at the start. If it does not, you can find the relevant supplementary pages at www.gov.uk/self-assessment-tax-return-forms.
Step 4 – Check your tax return
When you have completed your tax return, check all of the information you provided to ensure that everything is correct. If you notice any mistakes or have forgotten to include something, you can go back and amend anything that’s not right.
Step 5 – View your calculation
You can view your calculation immediately to see if you owe any tax, and how much.
Step 6 – Save and submit your tax return
Before you submit your completed Self Assessment tax return, you will have an opportunity to save a copy for your records.
Once you have done this, you are ready to send it to HMRC. You will need your Government Gateway user ID and password to do this.
HMRC will then send you an online message to confirm receipt of your tax return.
If you need to send your tax return by post
Whilst the vast majority of people file their Self Assessment tax returns online, some people need to send them by post. If this applies to you, you will have to call HMRC to ask for the paper version of the SA100 tax return.
If you live outside the UK, you should send the completed paper tax return to the following address:
HM Revenue and Customs
Benton Park View
Newcastle Upon Tyne
NE98 1ZZ
United Kingdom
You will need to allow sufficient time for it to reach HMRC by the 31 October deadline. If it arrives after this date, you may receive a late filing penalty.
Paying any tax that you owe
If you owe any tax through Self Assessment, you must pay your bill by 31 January following the end of the tax year. This payment deadline is the same as the filing deadline, so it’s easy to remember.
Read HMRC’s guidance on paying your Self Assessment tax bill for more information.
Thanks for reading
We hope this guide has been helpful and provided a little clarity. Unfortunately, the tax rules for non-resident UK company owners and directors are far from simple, so we would urge you to speak to an experienced accountant for expert guidance and tax planning advice.
HMRC’s guidance can be complex and confusing, and it’s all too easy to make a mistake. If you misinterpret the rules and fail to comply, the penalty regime could present serious issues for you and your company.
Please feel free to leave a comment below if you have any questions about this post. For more limited company guidance, explore the 1st Formations Blog.