Tax on foreign income

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'Non-domiciled' residents

UK residents may not have to pay UK tax on foreign income if they바카라 사이트™re eligible for Foreign Income and Gains relief.

Before 6 April 2025, UK residents who had their permanent home (바카라 사이트˜domicile바카라 사이트™) outside the UK did not have to pay UK tax on foreign income.

The same rules applied if you made any foreign capital gains, for example you sold shares or a second home.

Working out your domicile

Your domicile바카라 사이트™s usually the country your father considered his permanent home when you were born. It may have changed if you moved abroad and you do not intend to return.

If you need help working out which country you바카라 사이트™re domiciled in, you can:

There are additional rules for domicile and Inheritance Tax.

Tax if you바카라 사이트™re non-domiciled

Before 6 April 2025, you did not pay UK tax on your foreign income or gains if both the following applied:

  • they were less than £2,000 in the tax year
  • you did not bring them into the UK, for example by transferring them to a UK bank account

If this applies to you, you do not need to do anything.

Chapter 9 in HMRC바카라 사이트™s guidance on 바카라 사이트˜Residence, Domicile and the Remittance Basis바카라 사이트™ explains the rules for bringing income or gains to the UK.

If your income is £2,000 or more 바카라 사이트“ for tax years up to 5 April 2025

You must report foreign income or gains of £2,000 or more, or any money that you brought to the UK, in a Self Assessment tax return.

You can either:

  • pay UK tax on them - you may be able to claim it back
  • claim the 바카라 사이트˜remittance basis바카라 사이트™

Claiming the remittance basis means you only pay UK tax on the income or gains you brought to the UK, but you:

  • lose tax-free allowances for Income Tax and Capital Gains Tax (some 바카라 사이트˜바카라 사이트™ may keep them)
  • pay an annual charge if you바카라 사이트™ve been resident of the UK for a certain amount of time

You pay an annual charge of either:

  • £30,000 if you바카라 사이트™ve been here for at least 7 of the previous 9 tax years
  • £60,000 for at least 12 of the previous 14 tax years

Claiming the remittance basis is complicated. You can:

If you work in the UK and abroad

Before 6 April 2025, there were special rules if you worked both in the UK and abroad.

You did not have to pay tax on foreign income or gains (even those you brought into the UK) if you got the 바카라 사이트˜foreign workers바카라 사이트™ exemption바카라 사이트™.

You qualified if:

  • your income from your overseas job was less than £10,000
  • your other foreign income (such as bank interest) was less than £100
  • all your foreign income had been subject to foreign tax (even if you did not have to pay, for example because of a tax-free allowance)
  • your combined UK and foreign income was within the band for basic rate Income Tax
  • you did not need to fill in a tax return that year for any other reason

If you qualified, you do not need to do anything to claim.

If you바카라 사이트™re seconded to the UK

You may be able to claim Overseas Workday Relief if your employer sends you to work in the UK on secondment.

If you qualify you:

  • pay UK tax on UK employment income based on the number of days you바카라 사이트™ve worked here
  • do not pay tax on income from days you work abroad

The rules for making a claim changed on 6 April 2025. Ask your employer to find out if you can claim.

Foreign students

There are special rules if you come to study in the UK.

View a printable version of the whole guide

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