How to Get an NT Tax Code Using the DT-Individual Form

When you move abroad, your connection to the UK tax system doesn’t always end.

Many UK expats continue to receive UK-source income—most commonly pensions, but also interest, dividends, or royalties. Without the right paperwork, this income can be taxed twice: once in the UK and again in your country of residence.

Fortunately, the UK has Double Taxation Agreements (DTAs) with many countries. These treaties exist for one reason: to ensure the same income isn’t taxed twice.

One of the most important outcomes of a DTA is the NT (No Tax) tax code, which allows certain UK income—especially pensions—to be paid without UK income tax deducted at source.

This guide explains what an NT tax code is, who qualifies, and how to apply for it step by step using HMRC’s DT-Individual Form.

What Is an NT Tax Code?

An NT tax code instructs your UK pension provider not to deduct UK income tax under PAYE.

You may be eligible for an NT code if:

• You are non-UK tax resident, and
• Your country of residence has a Double Taxation Agreement with the UK, and
• That treaty grants taxing rights on pensions to your country of residence

Example:
If you live in countries such as the UAE, Italy, Spain, or France, UK pension income is typically taxable only in your country of residence.

In jurisdictions like the UAE, where there is no personal income tax, this can mean your UK pension is paid entirely tax-free—once your NT code is approved.

What Is the DT-Individual Form?

The DT-Individual Form (Double Taxation Treaty Relief – Individual) is the official HMRC form used by non-UK residents to:

• Claim relief at source (so future income is paid without UK tax), and/or
• Reclaim UK tax already deducted from previous payments

It is the mechanism through which you formally notify HMRC that:

• You are non-resident, and
• You are entitled to treaty relief under a DTA

The form is available directly from GOV.UK and must be submitted to HMRC with supporting documents.

Who Can Apply Using the DT-Individual Form?

You can apply if:

• You are tax resident in a country with a DTA with the UK
• You receive UK-source income (most commonly pensions)
• You are the beneficial owner of that income

If your country does not have a Double Taxation Agreement with the UK, this relief is not available.

Step-by-Step: How to Get an NT Tax Code

Step 1: Confirm You Are Non-UK Resident

You must be non-resident for UK tax purposes.

If you’re unsure, review the Statutory Residence Test or seek professional advice. HMRC will expect consistency between your claimed status and their records.

You will also need proof of overseas residence—most importantly, a Tax Residency Certificate (TRC) from your country of residence.

Step 2: Complete the DT-Individual Form Carefully

The form is logical but detailed. Key sections include:

• Personal details – name, overseas address, National Insurance number, date you left the UK
• Residency details – country of residence, date of move, explanation of circumstances
• Income details – pension provider name, PAYE reference, start date of payments
• Overpaid tax – details of any UK tax already deducted
• Declaration – confirmation that you are entitled to treaty relief

Accuracy matters. HMRC cross-checks this information with pension providers and PAYE records.

Step 3: Attach Supporting Documents

You should include:

• A valid Tax Residency Certificate (TRC)
• Copy of your passport and residence visa/permit
• Proof of overseas address (tenancy agreement or utility bill)
• Pension statements or PAYE references

UAE residents:
TRCs are issued by the Federal Tax Authority (FTA) and are typically valid for 12 months.

Step 4: Submit the Form to HMRC

Send the completed form and documents to:

HM Revenue & Customs
PAYE and Self Assessment
BX9 1AS
United Kingdom

You do not need your overseas tax authority to sign the form—your TRC is sufficient.

Step 5: HMRC Processing & Outcome

HMRC processing typically takes 6–12 weeks.

If approved:

• HMRC issues the NT tax code directly to your pension provider
• Future payments are made gross, without UK tax deducted
• Any tax already overpaid may be refunded, usually covering up to four previous tax years

How Long Does an NT Tax Code Last?

An NT code remains valid as long as:

• You remain non-UK resident, and
• You continue to be tax resident in the treaty country

You should:

• Renew your TRC annually
• Inform HMRC if your circumstances change (e.g. returning to the UK)

Why Getting This Right Matters

Applying correctly for an NT tax code ensures:

• You avoid double taxation
• Your pension reflects your true tax position
• You remain compliant with both HMRC and overseas authorities
• You don’t leave reclaimable money with HMRC unnecessarily

In short, it protects both your income and your peace of mind.

Final Thought

Getting an NT tax code may sound technical, but it’s a structured and manageable process when handled correctly.

If you can:

• Prove overseas tax residence
• Complete the DT-Individual Form accurately
• Submit the right documentation

Your UK pension can be paid without UK tax deducted.

If you’d rather not manage this alone, a Chartered Tax Adviser experienced in UK expatriate tax can handle the process end-to-end and liaise directly with HMRC on your behalf.

Contact Elixir today to book a discovery call and navigate expat tax with clarity.

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