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Find out about income and benefits from the transfers of assets abroad or from Non-Resident Trusts.

• Updated: 6 April 2026

How and when to report changes that affect your Child Benefit payments, such as earnings going above £60,000. How to update a change of address or bank details.

• If your child’s circumstances change

  Report any changes that could affect your Child Benefit to HM Revenue and…

• If your circumstances change or you need to update your details

  Report any changes that could affect your Child Benefit. If you do not,…

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…

Tax and reporting rules for employers providing accommodation for employees

When you can be suspended as a driving instructor and compensation you can claim if you are not removed from the register

How to make debt deductions from an employee's pay because of an 'attachment of earnings order' (AEO) from a court. Includes information from the withdrawn A/E guidance.

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

Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts.

• Updated: 6 April 2026

Use the postal form (SA700) to file a tax return for a non-resident company.

A short story explaining how the saving ratio is affected by Household and Non-Profit Institutions Serving Households income and expenditure.

• Updated: 1 July 2015