Claim personal allowances and tax refunds if you live abroad (R43)
Source: gov.uk (2025-12-04)

How to claim a refund on tax and personal allowances on UK income if you're not resident in the UK on form R43.

You’ll not need to claim if you are already completing a Self Assessment tax return (https://www.gov.uk/self-assessment-tax-returns).

You can claim back tax and personal allowances as a UK non-resident on any UK income you receive in the current tax year or in the last 4 tax years.

Before you start

Check your residency status (https://www.gov.uk/tax-foreign-income/residence) — if you spend more than 183 days in the UK in the tax year you may still be classed as a UK resident.

Find out if you need to get a tax certificate (https://www.gov.uk/national-insurance-if-you-go-abroad) to prove your nationality and country of residence showing that you’re resident there for tax purposes for the period of your claim.

Work out the tax year you’re claiming for — for example the current tax year and the last 4 tax years.

Check what UK income you have — like UK property, UK pensions, dividends and interest.

You will need to complete a Self Assessment instead if you have rental income from a UK property of more than £2,500, or income from a trade, vocation or profession.

You should also check if:
- the country you live in has a double taxation agreement with the UK (https://www.gov.uk/government/publications/non-residents-relief-under-double-taxation-agreements-hs304-self-assessment-helpsheet) — you may be able to get relief under a double taxation treaty
- you get income from furnished holiday lettings — there are special rules you may need to check (https://www.gov.uk/government/publications/furnished-holiday-lettings-hs253-self-assessment-helpsheet) before you claim
Claim now

You should get all of your information together before you start. You will fill this form in online and you cannot save your progress. Use the section ‘Information you’ll need to claim’ to help you.

Start now (https://www.tax.service.gov.uk/guidance/claim-personal-allowances-and-tax-repayments-if-you-are-not-a-uk-resident)

What happens next

You can check when you can expect a reply from HMRC (https://www.gov.uk/guidance/check-when-you-can-expect-a-reply-from-hmrc).

If you do not wish to start your claim online

(https://assets.publishing.service.gov.uk/media/67ea62b2ea9f8afd8105622d/R43_Manual_2024.pdf)

Claim personal allowances and tax repayments (R43) (2024) (https://assets.publishing.service.gov.uk/media/67ea62b2ea9f8afd8105622d/R43_Manual_2024.pdf)

PDF, 125 KB, 4 pages

This file may not be suitable for users of assistive technology.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email xxx@xxx.xx (mailto:xxx@xxx.xx). Please tell us what format you need. It will help us if you say what assistive technology you use.
- Download PDF claim form R43.
- Use Guidance notes for form R43 (2024) (https://assets.publishing.service.gov.uk/media/693160bf502f392086ee8bc9/R43Notes_2024-__3_.pdf) (PDF, 213 KB, 16 pages)
- Fill in the form.
- Post it to us.
You can check National Archives for claim forms and notes for previous years (https://webarchive.nationalarchives.gov.uk/ukgwa/20230515155751/https:/www.gov.uk/government/publications/income-tax-claim-to-personal-allowances-and-tax-repayment-by-an-individual-not-resident-in-the-uk-r43).

Information you’ll need to claim

When you claim, you’ll need to tell us your income for the whole of the tax year if you left the UK part way through the year. This includes income received from 6 April to the date of your departure.

You’ll need to tell us:
- the date you left the UK — if you were previously resident in the UK
- your current address
- your UK National Insurance number — if you have one
- your phone number, including international dialling code
You’ll also need to tell us about:
- dividends from shares in UK companies, distributions from UK authorised unit trusts and open-ended investment companies
- income from trusts or settlements or estates
- interest from national savings and investments, other interest from the UK, alternative finance receipts from UK banks, building societies and other deposit takers
- rent from any property in the UK — if this more than £2,500 you’ll need to register for Self Assessment and not complete this form (https://www.gov.uk/tax-uk-income-live-abroad)
- taxable state benefits
- UK life insurance policies, life annuities or capital redemption policies
- UK State Pension benefits
- work pensions and retirement annuities
- any other UK income
Married couples or civil partners are treated separately for UK tax purposes. You’ll need to claim your personal tax repayments on separate claims.

Other ways to claim

You can also claim if you live abroad and you work for:
- the British Crown
- any other territory under His Majesty’s protection
- a missionary society
You can also claim a tax refund as a widow, widower or surviving civil partner of someone who worked abroad for the British Crown.

You may also be able to claim if you were resident in the UK but now live abroad for health reasons or the health of a member of your family who is resident with you.

Capital Gains Tax

You are not normally liable to UK Capital Gains Tax if you’re not resident in the UK, but you do need to tell us if you’ll be liable for gains arising on the disposal of interests in residential property located in the UK.

Read Capital Gains Tax for non-residents: UK residential property (https://www.gov.uk/guidance/capital-gains-tax-for-non-residents-uk-residential-property) and Temporary non-residents and Capital Gains Tax (https://www.gov.uk/government/publications/temporary-non-residents-and-capital-gains-tax-hs278-self-assessment-helpsheet) for more information.

Income from UK property

To work out your share of income, if it’s held jointly, you’ll need to:

Work out the overall profit or loss arising from that property for the year — this is separate from any other property income.

That share alone will form your rental business — if you do not have any other income from land and property in the UK.

If you have other income from land and property in the UK, your share from the jointly owned property will form a part of your rental business along with the other income and expenditure for your other properties.

Income from investments

Income from investments held in joint names is usually treated as equal shares. This rule applies even if you own the investments in unequal shares.

If you hold joint investments in unequal shares and you’re entitled to the income arising in proportion to those shares, then you may make an election to be taxed on the actual basis (https://www.gov.uk/government/publications/income-tax-declaration-of-beneficial-interests-in-joint-property-and-income-17). This election cannot be backdated.

You can contact us (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/income-tax-enquiries-for-individuals-pensioners-and-employees) if you would like more information or an election form.

Different rental business

Rental business activities are treated as parts of a single business if activities are carried out by the same person. Where different legal capacities are involved (such as trustees, executors and partners) different rental businesses will result.