Claim personal allowances and tax refunds if you live abroad

1. Download PDF claim form R43.

2. Use ‘Notes Guidance tonotes claimfor personalform allowancesR43 and(2023) (PDF, tax247 repaymentsKB, (R43)’

   16 pages)

3. Fill in the form.

4. Post it to us.

You can check National Archives for claim forms and notes for previous years.

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
• 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

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 and Temporary non-residents and Capital Gains Tax for more information.

Income from UK property

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

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

2. 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. This election cannot be backdated.

You can contact us 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.