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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…

Guidance for applicants outside the UK. It explains the steps to applying for and being granted a visa to live in the UK.

• Updated: 15 July 2025

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).

Apply for a UK Ancestry visa if you're a Commonwealth citizen and can prove that one of your grandparents was born in the UK - eligibility, fees, documents, how to apply, how long it takes and how to settle

Find out how to import your personal belongings, pets and private motor vehicles when moving or returning to the UK.

• Updated: 9 July 2025

Bringing pets into Great Britain: pet passports, Great Britain pet health certificates, microchipping, rabies vaccinations, travelling with assistance dogs.

Information for British citizens moving to or living in Zimbabwe, including guidance on residency, healthcare and driving.

• Updated: 13 June 2024

You may need a visa to come to the UK to visit, study or work.

Advice for UK nationals living abroad, including residency, health and benefits, and specific advice for people following the UK's departure from the EU.

• Updated: 8 February 2023

Apply for asylum to stay in the UK as a refugee - eligibility, documents you need, how to apply, screening, asylum interview, help you can get, children