Search all content on GOV.UK

Check how the government calculates and spends your Income Tax and National Insurance contributions within your Annual Tax Summary.

• Updated: 13 February 2024

Find out whether you need to pay UK tax on foreign income - residence and ‘non-dom’ status, tax returns, claiming relief if you’re taxed twice (including certificates of residence)

• Overview

  You may need to pay UK Income Tax on your foreign income, such as: wages…

• UK residence and tax

  Your UK residence status affects whether you need to pay tax in the UK on…

• 'Non-domiciled' residents

  UK residents may not have to pay UK tax on foreign income if they’re…

• Reporting your foreign income

  You usually need to fill in a Self Assessment tax return if you’re a UK…

• Foreign income that's taxed differently

  Most foreign income is taxed in the same way as UK income, but there are…

• If you're taxed twice

  You may be taxed on your foreign income by the UK and by the country where…

• If you come to study in the UK

  Foreign students usually do not pay UK tax on foreign income or gains, as…

Find out whether you need to pay tax on your UK income while you're living abroad - non-resident landlord scheme, tax returns, claiming relief if you’re taxed twice, personal allowance of tax-free income, form R43

• Overview

  You usually have to pay tax on your UK income even if you’re not a UK…

• Rental income

  You need to pay tax on your rental income if you rent out a property in…

• Selling or inheriting assets

  If you’re not a UK resident, you do not usually pay either: Capital Gains…

• Personal Allowance

  You’ll get a Personal Allowance of tax-free UK income each year if any of…

• If you're taxed twice

  You may be taxed on your UK income by the country where you’re resident…

• If you're a UK resident

  You can live abroad and still be a UK resident for tax, for example if you…

VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.

Check how much Income Tax you paid to HM Revenue and Customs (HMRC) last year. Check your P800.

How to pay tax on your income if you come to live in the UK - tax returns, paying National Insurance, Portable Document A1, E101 or E102, claiming relief if you're taxed twice, claiming a refund (form R43).

Use supplementary pages SA106 to record foreign income and gains on your SA100 Tax Return.

A trust is a way of managing assets (money, investments, land or buildings) for people - types of trust, how they are taxed, where to get help.

Personal Allowance, Income Tax rates, bands and thresholds.

Scottish rate of Income Tax, what it's paid on, who pays it, how to work out which is your main home.