Tax if you come to the UK
You have to pay tax on your income if you come to live, work or study in the UK. Income includes:
- wages
- benefits
- your pension
- savings interest
- money you make from working for yourself
- money you make from renting out a property
You바카라 사이트™ll pay Income Tax on income above your Personal Allowance.
You also pay tax if you made a profit on selling (or 바카라 사이트˜disposing of바카라 사이트™) certain assets, such as shares or a second home. This is called Capital Gains Tax. You바카라 사이트™ll only pay Capital Gains Tax on profits above your Annual Exempt Amount.
You may have to pay tax on any UK income or gains made while you were living abroad if you바카라 사이트™ve lived in the UK before.
You will not have to pay UK tax if you바카라 사이트™re only here for a short trip - for example, for work or on holiday.
How to pay
If you바카라 사이트™re employed in the UK, your employer should deduct Income Tax from your wages.
You바카라 사이트™ll have to send a Self Assessment tax return if you:
- work for yourself
- have other UK income, for example a pension, savings interest or from renting out a property
- made a profit when selling (or 바카라 사이트˜disposing of바카라 사이트™) certain assets, for example shares or a second home
- have to pay UK tax on foreign income, for example an overseas pension, savings interest in an overseas bank account or from renting out a property
You can check if you need to send a tax return if you바카라 사이트™re not sure.
You may have to pay tax on UK income or gains made while you were abroad if you바카라 사이트™ve lived in the UK before.
Tax on income from outside the UK
Whether you pay tax on income from outside the UK (foreign income) depends if you바카라 사이트™re 바카라 사이트˜resident바카라 사이트™ in the UK.
You can check what your residence status is if you바카라 사이트™re not sure.
If you are not UK resident
You will not have to pay UK tax on your foreign income.
If you바카라 사이트™re UK resident
You바카라 사이트™ll normally pay UK tax on foreign income. But you may not have to if your permanent home (바카라 사이트˜domicile바카라 사이트™) is abroad.
If you바카라 사이트™re also taxed abroad
You may be taxed twice on the same income or gains unless the country you바카라 사이트™ve come from has a double taxation agreement with the UK.
If you바카라 사이트™ve paid too much UK tax
Claim tax relief or a tax refund if you바카라 사이트™re only working in the UK for a short time and plan to leave.
Apply to claim back tax if you바카라 사이트™re a foreign national assigned to the UK and you think you바카라 사이트™ve paid too much.
National Insurance
You바카라 사이트™ll usually pay National Insurance if you work in the UK. How you pay depends on whether you바카라 사이트™re employed or self-employed.
You바카라 사이트™ll need to prove you can work in the UK to your employer.
Apply for a National Insurance number if you want to work or claim benefits in the UK, including the State Pension.
When you do not need to pay
You do not need to pay National Insurance or get a number if you have either:
- a certificate or document that proves you pay social security contributions in the EU, Iceland, Lichtenstein, Norway or Switzerland
- a certificate from a country that has a social security agreement with the UK
Check with the social security authority in your country how to apply for the document or certificate.
If you cannot get a certificate or document to prove you pay social security in another country
You usually will not need to pay National Insurance for the first 52 weeks you바카라 사이트™re in the UK if both the following apply:
- you are sent by an employer in your home country to work in the UK temporarily
- you come from a country that is not in the EU, Iceland, Lichtenstein, Norway or Switzerland, or a country that does not have a social security agreement with the UK
Contact HM Revenue and Customs (HMRC) or the social security authority in your country if you바카라 사이트™re not sure if you should be paying National Insurance in the UK.