How can our UK foreign tax consultants simplify your overseas income and residency questions?
We help solve foreign tax problems for UK residents, expats, and anyone with income or gains from outside the UK. You avoid double taxation, protect allowances, and file your tax returns confidently. We help you to clarify answers on residency, the remittance basis, and treaty relief from a specialist who handles HMRC for you. That’s exactly what Total Books Accountants LTD, led by Buhir Rafiq MAAT (30+ years), delivers—end-to-end foreign tax advice, SA106 compliance, and HMRC correspondence, all under one roof.
- HMRC-Authorised Agent: we speak to HMRC, fight your corner, and manage all tax correspondence. So you don’t have to
- UK Focus, Global Scope: we declare income from employment, rental, dividends, interest, royalties, pensions, and crypto on overseas exchanges.
- Tax Treaty experts: The majority of countries around the world have tax treaties with the UK that outline the taxes between each country. Our experts ensure the rules are applied so you avoid double taxation when declaring in both countries.
- Local Presence, Remote Delivery: offices in Cardiff, Bristol, Newport serving England & Wales, with secure digital onboarding from anywhere. Wether you are in the UK or abroad
- No-Obligation Starter: free 15-minute consultation with an expert foreign tax consultant.
Book your free 15-minute call now—set your position, reduce risk, and get a clear plan of action.
Key takeaways
- Decide your UK tax residence first. The Statutory Residence Test (SRT) and any split-year treatment determines whether the UK taxes your worldwide income or only UK-sourced income.
- Choose the right basis next. The arising basis taxes worldwide income; the remittance basis can reduce UK tax for non-domiciled individuals (non-doms) but may forfeit the Personal Allowance and CGT annual exemption.
- Prevent double taxation with treaties. Apply the relevant Double Tax Treaty (DTT) and claim Foreign Tax Credit Relief (FTCR) on SA106 using evidence (e.g., certificate of residence, withholding tax (WHT) vouchers).
- Report foreign income correctly on SA106. Use consistent FX translation, attach reconciled schedules for overseas rentals, foreign dividends, interest, royalties, pensions, shares, crypto assets, and keep an evidence pack.
- Let an HMRC-authorised agent act for you. We correspond with HMRC, justify your position, respond to enquiries, and protect your allowances and reliefs.
Foreign Tax Case Study (Client Miss Amber P)
Foreign tax queries clients often make
How does the Statutory Residence Test (SRT) decide if I’m UK-resident?
It counts UK residency days and applies automatic overseas/UK tests and the sufficient ties test (family, work, accommodation, prior UK presence). Treat the SRT outcome as the master switch for whether the UK taxes your worldwide income on the UK tax return or only UK-sourced income applies and your foreign income is taxed in te foreign country.
Can I use the remittance basis this year, and what records must I keep?
You can, if the tax saving on unremitted foreign income/gains exceeds the cost of lost allowances and any remittance basis charge. Keep clean-capital evidence, mixed-fund analyses, bank flow tracing, and receipts for UK spending to avoid accidental remittances. A complex area that Total Books can simplify for you.
Do I still need to file if foreign tax was already withheld abroad?
You do, if you are UK-resident or otherwise within Self Assessment. File SA106, claim a foreign tax credit (FTCR), and cap your UK liability to the treaty-permitted amount using Witholding tax WHT documentation and computations. Some times credits apply and at other times nothing is to be declared in the UK. Each case is different so we take our time to ensure our clients affairs are recorded correctly.
How do I claim double tax relief under a treaty without overpaying?
Reference the treaty article for the income type, choose credit vs exemption method, and attach a certificate of residence plus WHT vouchers. Align your SA106 entries and FX with the treaty rates to eliminate double taxartion charges.The tax treaties can be confusing to understand as they have been written in very legal jargon. Always seek the expert help of a Foreign tax specialist to ensure it all makes sense and you are applying the law correctly.
What exchange rate should I use for foreign income and gains?
Use a consistent, HMRC-acceptable FX source and apply transaction-date or period-average rates as appropriate. Footnote the FX policy in your schedules and keep the rate tables in your evidence pack. HMRC have its own set of monthly / yearly historic tables by country and date. You can also use these. Examples of common online exchanges include xe.com & x-rates.com
How are overseas rental losses treated in the UK?
Offset foreign rental losses against foreign rental profits under the UK rules. Maintain ledgers for rents, repairs, management fees, mortgage interest, and translate every line with the same FX method. If the foreign rental pages are being used in the UK ensure you have obtained the foreign tax return in the country where these have already been declared and apply the details as per the foreign tax return declarations.
Does crypto on a foreign exchange count as foreign income or capital gains?
Disposals of crypto assets are usually capital gains for UK tax. Export wallet histories, exchange trade logs, fee reports, and apply sterling FX at acquisition and disposal for each transaction. Again calculating trade profits and capital gains on yearly Crypto trading can be complicated and time consuming to calculate. Often with 100’s if not 1000’s of transactions across multiple wallets & currency types across many countries. Well worth speaking to a Crypto expert about this.
What is split-year treatment and could it reduce my UK tax?
It can split a tax year when you arrive or leave the UK if specific cases apply (e.g., starting full-time work overseas). Allocate income to the UK or overseas parts accordingly to reduce UK exposure where eligible.
Can you speak to HMRC on my behalf about foreign income?
Yes. As an HMRC-authorised agent, we file forms, submit the SA106 foreign pages using our Award winning TaxCalc software, we respond to HMRC enquiries (COP8/COP9 where relevant), and negotiate positions so you don’t have to deal with HMRC directly. At total books we always have your back if HMRC come knocking on your door.
I’m a non-dom—when do transfers into the UK become taxable remittances?
They become taxable when foreign income or gains (or assets/services paid for with them) are brought to, used in, or enjoyed in the UK—including offshore credit card spending settled with income/gains. Use clean capital for UK spending and keep mixed-fund tracing to avoid inadvertent remittances. ANother specialist are that Total books can simplify for you.
What documents should I prepare to make my SA106 bulletproof?
Provide ID and residency evidence, travel day logs, employer letters, rental ledgers, broker statements, WHT certificates, pension payslips, crypto exports, and the chosen FX rate tables, all cross-referenced to your computations. It’s best to keep a soft copy log of all your records and a spreadsheet analysing all the data. At Total Books we pride ourselves in ensuring a detailed log and working papers and tax calculations all tie in together to ensure any investigations lead to tight compliance from our side.
When should I book the free 15-minute consult?
Book now if you had foreign income/gains, are arriving/departing the UK (possible split-year), received HMRC offshore letters, or are a non-domiciled resident planning UK spending. Early advice protects allowances, prevents double taxation, and reduces tax office enquiry risk.
Who is this foreign tax service designed for?
We designed this service for UK-connected people with overseas income or cross-border movements who want certainty. If you are a UK resident with foreign earnings, a UK national living abroad who still files in the UK, a non-dom deciding on remittances, a digital nomad, a contractor abroad, a returning or departing resident, a seafarer, or a landlord with overseas property, this service is for you. Choose us, if you want an expert team to classify your residency, compute the relief, prepare and file the online SA106 foreign tax declaration, and handle HMRC in the UK end to end. Ensuring that your Foreign and UK taxes are declared correctly and on time every time
Examples showing what we handle daily:
- Employment abroad (salary split, overseas workdays, short-term business visitor rules).
- Overseas rentals (allowable expenses, withholding tax credits, FX exchange rates).
- Investment income (foreign dividends, interest, royalties, bond coupons, trusts & shares).
- Pensions (overseas pensions, lump sums, QROPS considerations).
- Capital gains (shares on international platforms, crypto on foreign exchanges, foreign property).
- Entrepreneurs & owner-managers (permanent establishment risk, treaty tie-breaker, social security coordination).
What foreign tax issues do we fix from start to finish?
We resolve the issues that cause double taxation and HMRC exposure. We give you a residency memo, a basis decision, a treaty map, SA106 foreign tax return pages completion, and agent-led HMRC representation—so nothing falls through the cracks. When you are worried about declaring your UK & Foreign income correctly and wish to avoid double taxation we ensure a clear and easy solution. Working with Total Books leaves you with Total Peace of mind that you have not been taxed more than required.
- Residency & ties: SRT, sufficient ties, automatic tests, and split-year.
- Basis of taxation: remittance vs arising; charges, allowances, and records.
- Treaty relief: credit vs exemption methods, tie-breaker clauses, certificates of residence.
- Category coverage: employment, self-employment, rentals, dividends, interest, royalties, pensions, crypto, and gains.
- Compliance pack: FX exchange rates, evidence, reconciliations, backing workpapers, and SA106 tax return entries aligned to HMRC standards.
Enquiry defence: as your HMRC-authorised agent, we respond to letters, negotiate, and protect your position. If HMRC have raised a prompted letter of investigation we are always at hand to help.
Book a Free Consultation with an experienced foreign tax consultant
Dealing with foreign tax is critical. Choosing an expert is the first step you need to make; we will handle the rests.
We will reduce stress and avoid double taxation, if you act early and document properly. Total Books Accountants LTD, led by Buhir Rafiq MAAT, stands ready as your HMRC-authorised agent.
When should you book your free 15-minute foreign tax consult?
You should book now if you are filing this cycle, moving across borders, or holding unreported foreign income. You remove risk, if you get a clear stance early.
Book immediately if:
- You had foreign income or gains this year.
- You are arriving in or leaving the UK (split-year may apply).
- You received HMRC letters about offshore income.
- You are a non-dom planning UK spending.
- You hold crypto or shares on overseas platforms without clean records.
How do we determine your UK residence and split-year position?
We classify your residency using the Statutory Residence Test—because your UK tax exposure depends on that outcome. We gather day counts, work patterns, UK ties, and travel records; we test automatic overseas, automatic UK, and then sufficient ties. We apply split-year rules when you arrive or leave mid-year, if the facts allow it.
What you get
- Residence memo: clear pass/fail outcome, tie-analysis, and the precise section references we rely on.
- Split-year map: start/end dates, income allocation, and practical filing implications.
- Action list: what to track (days, accommodation, work ties), what to avoid, and how to document this
Example: You moved to Spain on 15 September. We test automatic overseas criteria; we review UK work days and ties; we model split-year Case 1/Case 6; we allocate income pre- and post-move; we evidence it for HMRC. You gain reduced UK exposure for post-departure income, if you qualify. In the end we work out start dates and end dates of your UK tax exposure then apply your foreign taxes accordingly. Ensuring you are compliant and don’t overpay.
When does the remittance basis make sense—and how do we manage it safely?
We recommend the remittance basis when the tax saved on unremitted foreign income beats the cost of lost allowances and any remittance basis charge. You keep clean capital separate, you document sources of funds, and you prevent accidental remittances into the UK.
Key tests we run
- Cost vs benefit: lost Personal Allowance and CGT annual exempt amount is compared against the UK tax saved.
- Remittance risk: funds, assets, services, and use of overseas credit cards in the UK that can trigger a charge.
- Record-keeping: clean capital tracing, mixed fund ordering, bank flows, and evidence retention.
What you get
- Remittance playbook: dos/don’ts, flow charts, example mixed-fund allocations.
- Tracking template: spreadsheets to tag income, gains, and capital by source and date.
- UK spending plan: match UK expenditures with non-taxable sources where feasible.
Example: A non-dom has £60,000 foreign dividends left abroad. We quantify the UK tax saved by not remitting; we measure the allowance loss; we plan UK spending to use clean capital. You use the remittance basis, if savings exceed costs and the risk profile is controlled. Overall, we ensure tax savings based on actual case by case calculations.
How do we maximise double tax relief by following International Tax treaties without double paying on tax?
We apply the relevant Double Tax Treaty and Foreign Tax Credit Relief so the same income isn’t taxed twice. We confirm residence, we check treaty articles, and we collect evidence to pass HMRC checks.
What we do
- Relief method selection: credit method vs exemption method—chosen per income type and treaty terms.
- Tie-breaker analysis: permanent home, centre of vital interests, habitual abode, and nationality.
- Withholding alignment: match foreign withholding rates to treaty rates; obtain certificates of residence to reduce WHT at source where possible.
What you get
- Treaty mapping sheet: article references, rates, and computations.
- Claim pack: SA106 entries, computations, and supporting certificates.
- Recovery steps: procedures for over-withheld tax and timelines to reclaim.
Example: You earned US dividends with 30% WHT. We secure a UK certificate of residence, reduce future WHT to treaty rate, and claim UK credit relief for tax already withheld. You avoid paying UK tax again on the same income beyond the treaty-permitted amount.
What’s the right approach to foreign employment income and remote work?
We allocate employment income to the country where duties are performed, then apply the correct tax treaty rules and UK reliefs. You avoid over-taxation, if days and duties are tracked accurately. As a taxpayer you dont have to over stress or worry about these things when Total books have it covered
We cover
- Overseas workdays & logs: duty days, travel evidence, and employer confirmations.
- Short-term business visitors (STBV): host liabilities, payroll mitigations, and letters.
- Payroll vs self-assessment: ensure PAYE, foreign withholding, and SA align.
- Digital nomads: consistent evidence and permanent establishment checks for owner-managers.
Deliverables
- Earnings allocation worksheet: country split, FX rates, and credits.
- Employer letter pack: wording to support overseas workday relief.
- SA106 entries: correctly coded per treaty and UK rules.
Example: A UK resident worked 80 days in Germany and 120 in the UK. We apportion salary, apply treaty relief, and credit German tax against UK liability. You avoid double charge and keep payroll clean.
How are overseas rentals, dividends, interest and royalties reported and optimised?
We report foreign income accurately on SA106 and use reliefs properly. You increase after-tax returns, if you apply the right FX, allocate expenses correctly, and claim the right credits.
Rentals
- Allowables: repairs, management, insurance, interest (subject to UK rules).
- FX policy: translate rents and costs consistently with HMRC-acceptable rates.
- WHT credits: claim against UK liability where treaty permits.
Dividends, interest, royalties
- Portfolio statements: reconcile gross, WHT, and net.
- Offshore funds: flag reporting vs non-reporting fund outcomes for CGT vs income treatment.
- Certificates of residence: reduce future WHT where possible.
Deliverables
- Income schedules: FX-translated and reconciled.
- Relief calculations: per treaty article and UK rules.
- Evidence pack: statements, WHT slips, and rate sources.
Example: A landlord has an apartment in Portugal. We compile rent, service charges, repairs, and mortgage interest; we apply FX; we credit Portuguese WHT; we merge with UK allowances. You get a clean, defensible computation and no double counting.
What should you know about foreign capital gains, shares and crypto?
We compute gains with correct base cost, pooling where required, and FX on acquisition and disposal dates. You cut errors and enquiries, if your data trail is complete.
We handle
- Shares & funds: corporate actions, scrip, and reportable fund status.
- Foreign property: purchase costs, selling costs, and improvement evidence.
- Crypto on overseas exchanges: wallet trails, exchange exports, and fees.
- Non-dom risks: “deemed remittances” when UK expenditures are settled with offshore proceeds.
Deliverables
- CGT pack: transaction list, FX tables, and computations.
- Wallet/exchange checklist: exports, API pulls, fees, chain evidence.
- Remittance safeguards: how to hold and move proceeds without tainting clean capital.
Example: You sold US shares bought in dollars. We set base cost at acquisition-date FX, disposal at sale-date FX, and compute in sterling. You get a UK-compliant gain and an audit-ready trail.
How do we complete SA106 foreign pages and prepare for HMRC enquiries?
We prepare the Foreign pages with exact figures, FX footnotes, and treaty claims, then we keep an evidence pack that answers HMRC’s common questions. You reduce enquiry risk immediately, if numbers reconcile to documents.
What we collect
- IDs & residency evidence: passports, visas, travel logs, accommodation records.
- Income statements: payslips, rental ledgers, brokerage 1099/1042-S equivalent, W-8BEN as relevant.
- FX sources: monthly/annual rates used consistently.
- Treaty documents: certificates of residence, WHT vouchers, employer letters.
Agent advantage
- We update HMRC authorisations, file on time, reply to letters, and keep you off the phone.
- We explain positions in HMRC language, with references and schedules.
What results can you expect in the first two weeks?
You get certainty fast. You receive a residence decision, a filing pathway, and a document checklist within the first cycle. You unlock quick wins, if relief claims and code corrections are available.
- Week 1: discovery call, SRT fact-find, provisional stance, checklist issued.
- Week 2: basis decision, draft computations, SA106 outline, HMRC forms prepared.
- Quick wins: reduce WHT prospectively, correct UK tax code, stop penalties/late filing exposure, request overpayment relief if applicable.
Why trust Total Books and Buhir Rafiq MAAT with complex foreign tax?
You should trust us because we specialise in UK foreign tax for real people who move, invest, and work across borders—and we stand between you and HMRC when it matters. You get senior attention from Buhir Rafiq, MAAT, a Virtual Finance Director for owners who run cross-border businesses, plus a compliant process refined over three decades.
- 30+ years’ experience: expat cases, non-dom planning, SA106, treaties, enquiries.
- HMRC-authorised agent: we handle calls, letters, and settlements.
- Process & tech: secure portals, e-signing, time-zone-friendly video calls.
- Local credibility: Cardiff, Bristol, Newport—serving England & Wales remotely with the same standards.
Which foreign tax advisory pathway fits your situation?
Pick the pathway that matches your scenario and requirements. Chose below on how Total books can take away your foreign tax headaches.
- Discovery (Free 15 minutes): triage, residency flag, basis direction, document list.
- Compliance-Only: SA106 with FX, treaty claims, and evidence pack.
- Advisory + Compliance: residence memo, remittance strategy, treaty mapping, computations, filing, and HMRC handling.
- VFD Add-On (Virtual Finance Director): for cross-border owners—cash-flow planning, FX policy, holding structure oversight, tax calendar, and board-level reporting.
Book your free 15-minute consultation and if required after your consultation we can start your work immediately on the package that you require.
Where does foreign tax intersect with personal tax planning?
Foreign tax interacts with personal tax at every decision point. You keep more of your money, if you align allowances, timing, and remittances with a plan.
Planning touchpoints
- Timing of disposals: match CGT allowances across tax years; manage pooling and bed-and-breakfasting rules.
- Allowance stacking: Personal Allowance, Dividend Allowance, Personal Savings Allowance, and CGT annual exemption used in the right order.
- IHT exposure: UK domicile vs non-dom status, situs of foreign assets, double tax on estates.
- Remittance planning: fund UK spending with clean capital; avoid accidental remittances.
- Charitable gifts & pensions: relief interactions that lower UK effective rates.
Next step: See the bigger picture on our Personal Tax Planning service—then tie that plan to your foreign income strategy.
What does our step-by-step process look like?
We follow a straightforward, audit-ready workflow. You know what happens next, each step of the way. We pride ourselves on being 100% digital so we can work with you on a real time basis.
- Free consult: discuss facts, identify residency, choose the right scope.
- Data checklist: issue secure list; you upload to our portal.
- Residence & basis review: SRT memo, split-year, remittance decision.
- Treaty & computations: DTT mapping, FX, schedules, and SA106 drafts.
- Filing & authorisation: submit return, appoint us as agent, set up correspondence.
- HMRC follow-through: respond to queries, resolve code issues, manage amendments.
Which documents and data will you need to provide?
You accelerate your case, if you prepare documents early. We tailor the list, but most files fall into these groups:
- Identity & residency: passport, visa/BRP, travel logs, accommodation evidence, employer letters.
- Income evidence: payslips, P60/P45 equivalents, foreign payroll statements, rental ledgers, bank statements.
- Investments: dividend/interest statements, WHT vouchers, broker annual summaries, fund status notes.
- Gains: contract notes, wallet/exchange exports, property purchase/sale documents, improvement invoices.
- FX & treaty: exchange rates used, certificates of residence, W-8BEN/W-9 equivalents.
We supply templates for logs, schedules, and reconciliations, so your pack meets HMRC expectations.
How do we protect your data and communicate securely from overseas?
We protect your information with encrypted portals, role-based access, and e-signing. You meet deadlines and time zones easily, if we use calendar invites, reminders, and video calls at agreed times.
- Secure uploads & e-signing: no email attachments for sensitive files.
- Progress tracking: status updates and task lists.
- Version control: computation history and evidence referencing.
