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HM Revenue & Customs (HMRC) is a first point of contact for most people not resident in the UK who receive income from a source in the UK or pay UK National Insurance contributions or both. HMRC handle a wide range of operational and technical work (including compliance) relating to non-resident individuals, non-resident trusts and non-resident companies.

HMRC aim to provide a first class tax and National Insurance contributions service to ensure that everyone understands and receives what they are entitled to and understands and pays what they owe. If there is any information you would like to see on these pages, please send us your comments clearly marking your feedback for Residency.

National Insurance

  • National Insurance contributions for those abroad
    Here is information on National Insurance contributions, healthcare and advice for those abroad.
    There is also guidance on:
    • UK National Insurance liabilities whilst abroad
    • the EC regulations and bi-lateral convention rules on Social Security


Tax matters specific to non-resident trusts

Non-resident trusts and foreign estates including:

  • Trustees abroad
    This provides information on residence rules for trustees, Self Assessment and trustees who are not resident in the UK for Capital Gains Tax purposes.
  • Beneficiaries of foreign trusts
    Foreign trusts are either 'Baker' types or 'Garland' types.
  • Transfer of assets abroad
    HMRC deal with operational and technical work relating to the transfer of assets abroad.


HMRC can only comment on whether or not you are due to pay tax in the UK.


6 April 2011

Changes to the payment of Class 2 National Insurance
Information regarding the change to payment dates for your Class 2 NICs

25 November 2009

National Insurance - Class 2 voluntary contributions
Information for individuals who have previously applied to pay Class 2 voluntary contributions and had their application rejected due to not being employed/self employed 'immediately' before leaving the UK.

16 September 2009

UK/USA Double Taxation Convention - claims to relief by US residents
For United States residents making claims to HM Revenue & Customs (HMRC) Residency under the UK/USA Double Taxation Convention, the Internal Revenue Service address for United States residency certification has changed.

The new address is:

United States Internal Revenue Service
US Residency Certification Unit
PO Box 71052
PA 19176-6052

HMRC Residency will shortly update the information given in the notes to the claim forms US-Individual 2002, US-Company 2002 and US-Company UK-REIT.