HMRC: His Majesty's Revenue and Customs

HMRC administers the UK tax system under a body of legislation that includes the Income Tax Act 2007, the Taxation of Chargeable Gains Act 1992, and the Finance Acts updated annually. It sets the rules for who is considered UK tax-resident, what income is taxable in the UK, and what must be reported through Self Assessment. The Statutory Residence Test (SRT), introduced by Finance Act 2013 Schedule 45, is the primary framework HMRC uses to determine whether an individual is UK-resident in any given tax year.\n\nHMRC is also a signatory authority under the UK's double-taxation treaties. These treaties - negotiated bilaterally with countries including the UAE, Saudi Arabia, Qatar, Bahrain, Kuwait, and Oman - determine which country has the primary right to tax specific categories of income such as employment earnings, dividends, pensions, and rental income. Expats should identify the correct treaty article that applies to their income type before assuming relief is available.\n\nIn its 2026 tax update announced on 23 June 2026, HMRC launched several consultations, including one on more timely payments for Income Tax Self Assessment (ITSA) taxpayers. HMRC is also expanding its data-matching capabilities and rolling out Making Tax Digital from April 2026 for many sole traders, self-employed individuals, and landlords - meaning reporting gaps are increasingly difficult to sustain. Consult a qualified cross-border tax adviser to understand your current obligations.

British expats living in the GCC do not automatically cease to be UK taxpayers simply by relocating. HMRC applies the Statutory Residence Test to every tax year and looks at factors including days spent in the UK, ties to the UK (property, family, work), and whether a full year has passed since departure. Until UK non-residence is formally established under the SRT, HMRC may treat worldwide income as taxable in the UK. Expats who retain UK rental income, dividends from UK companies, or UK pension income may also face ongoing UK tax obligations regardless of residence status.\n\nHMRC is increasingly using automated data matching - including information exchanged under the Common Reporting Standard (CRS) - to identify offshore income and assets held by UK nationals abroad. GCC-based financial institutions that are CRS-reportable jurisdictions submit account data to their local tax authorities, which share it with HMRC. Expats who believe they have no UK filing obligation should confirm this with a qualified cross-border adviser before leaving income or gains unreported. This is not tax advice - always consult a qualified adviser for your specific situation.