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<!DOCTYPE html> <html class="govuk-template" lang="en">  <head> <meta http-equiv="Content-Type" content="text/html; charset=UTF-8"> <meta property="og:description" content="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)"> <meta property="og:title" content="Tax on foreign income"> <meta property="og:url" content="https://www.gov.uk/tax-foreign-income"> <meta property="og:type" content="article"> <meta property="og:site_name" content="GOV.UK"> <meta name="twitter:card" content="summary"> <meta name="description" content="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)"> <meta name="govuk:taxon-slugs" content="coming-to-uk,countries-living-in,dealing-with-hmrc-tax-compliance-disclosing-offshore-income,income-tax,leaving-uk,living-abroad,personal-tax-living-working-abroad-offshore-living-and-working-abroad,living-working-abroad-offshore,tax-compliance,tax-benefits-pensions-and-working-abroad"> <meta name="govuk:taxon-slug" content="coming-to-uk"> <meta name="govuk:taxon-ids" content="ff8f4cd7-05dd-4478-b37b-a9dcd984a810,ce9e9802-6138-4fe9-9f33-045ef213be29,806df5bb-d913-4ae9-b68e-e7d8a6e740f5,104ee859-8278-406b-80cb-5727373e0198,02fdbc1c-89ff-493c-a150-2a2b5e40cc5d,d956c72a-246d-4787-af39-00bf58b2ea66,a83ce24e-0ef4-476e-bac6-d18061e0a22e,24f22965-542e-4ed0-82fa-2e54ca95b35d,02b042bb-b875-4362-ba13-41cbfb70f242,382360ab-c4cf-4e2a-b043-0cfa395f1d0b"> <meta name="govuk:taxon-id" content="ff8f4cd7-05dd-4478-b37b-a9dcd984a810"> <meta name="govuk:taxonomy_level1" content="going-and-being-abroad, going-and-being-abroad-old, money, world/all"> <meta name="govuk:organisations" content="<D25>"> <meta name="govuk:ga4-browse-topic" content="money and tax"> <meta name="govuk:primary-publishing-organisation" content="Government Digital Service"> <meta name="govuk:public-updated-at" content="2014-12-08T16:14:39+00:00"> <meta name="govuk:updated-at" content="2025-02-10T15:44:01+00:00"> <meta name="govuk:first-published-at" content="2014-12-08T15:30:05+00:00"> <meta name="govuk:content-id" content="56fa5c5b-593b-42ec-8daf-4156dc1f8ca9"> <meta name="govuk:schema-name" content="guide"> <meta name="govuk:rendering-app" content="government-frontend"> <meta name="govuk:publishing-app" content="publisher"> <meta name="govuk:format" content="guide"> <meta charset="utf-8"> <title lang="en"> Tax on foreign income: Overview - 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</div> </div> </div> </div> </form> </div> </div> </div> </div> </nav> </div> </header> <div class=""> <div class="gem-c-layout-for-public__blue-bar govuk-width-container"></div> </div> <div id="wrapper" class="direction-ltr govuk-width-container"> <div class="gem-c-contextual-breadcrumbs"> <div class="govuk-!-display-none-print"> <nav data-module="ga4-link-tracker" aria-label="Breadcrumb" class="gem-c-breadcrumbs govuk-breadcrumbs govuk-breadcrumbs--collapse-on-mobile"> <ol class="govuk-breadcrumbs__list"> <li class="govuk-breadcrumbs__list-item"> <a data-ga4-link='{"event_name":"navigation","type":"breadcrumb","index_link":"1","index_total":"3"}' class="govuk-breadcrumbs__link" href="/">Home</a> </li> <li class="govuk-breadcrumbs__list-item"> <a data-ga4-link='{"event_name":"navigation","type":"breadcrumb","index_link":"2","index_total":"3"}' class="govuk-breadcrumbs__link" href="/browse/tax">Money and tax</a> </li> <li class="govuk-breadcrumbs__list-item"> <a data-ga4-link='{"event_name":"navigation","type":"breadcrumb","index_link":"3","index_total":"3"}' class="govuk-breadcrumbs__link" href="/browse/tax/income-tax">Income Tax</a> </li> </ol> </nav> </div> </div> <main role="main" id="content" class="guide" lang="en"> <span id="Top"></span> <div class="govuk-grid-row gem-print-columns-none"> <div class="govuk-grid-column-two-thirds"> <div class="gem-c-title govuk-!-margin-bottom-8"> <h1 class="gem-c-title__text govuk-heading-xl"> Tax on foreign income </h1> </div> <a data-module="govuk-skip-link" class="gem-c-skip-link govuk-skip-link govuk-!-display-none-print" href="#guide-contents">Skip contents</a> <aside class="part-navigation-container" role="complementary"> <nav data-module="ga4-link-tracker" aria-label="Pages in this guide" class="gem-c-contents-list govuk-!-margin-bottom-4"> <h2 class="gem-c-contents-list__title"> Contents </h2> <ol class="gem-c-contents-list__list"> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed gem-c-contents-list__list-item--active" aria-current="true"> <span class="gem-c-contents-list__list-item-dash" aria-hidden="true"></span> Overview </li> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"> <span class="gem-c-contents-list__list-item-dash" aria-hidden="true"></span> <a class="gem-c-contents-list__link govuk-link gem-c-force-print-link-styles" data-ga4-link='{"event_name":"navigation","section":"Contents","type":"contents list","index_total":7,"index_link":2}' href="/tax-foreign-income/residence">UK residence and tax</a> </li> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"> <span class="gem-c-contents-list__list-item-dash" aria-hidden="true"></span> <a class="gem-c-contents-list__link govuk-link gem-c-force-print-link-styles" data-ga4-link='{"event_name":"navigation","section":"Contents","type":"contents list","index_total":7,"index_link":3}' href="/tax-foreign-income/non-domiciled-residents">'Non-domiciled' residents</a> </li> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"> <span class="gem-c-contents-list__list-item-dash" aria-hidden="true"></span> <a class="gem-c-contents-list__link govuk-link gem-c-force-print-link-styles" data-ga4-link='{"event_name":"navigation","section":"Contents","type":"contents list","index_total":7,"index_link":4}' href="/tax-foreign-income/paying-tax">Reporting your foreign income</a> </li> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"> <span class="gem-c-contents-list__list-item-dash" aria-hidden="true"></span> <a class="gem-c-contents-list__link govuk-link gem-c-force-print-link-styles" data-ga4-link='{"event_name":"navigation","section":"Contents","type":"contents list","index_total":7,"index_link":5}' href="/tax-foreign-income/foreign-income-thats-taxed-differently">Foreign income that's taxed differently</a> </li> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"> <span class="gem-c-contents-list__list-item-dash" aria-hidden="true"></span> <a class="gem-c-contents-list__link govuk-link gem-c-force-print-link-styles" data-ga4-link='{"event_name":"navigation","section":"Contents","type":"contents list","index_total":7,"index_link":6}' href="/tax-foreign-income/taxed-twice">If you're taxed twice</a> </li> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"> <span class="gem-c-contents-list__list-item-dash" aria-hidden="true"></span> <a class="gem-c-contents-list__link govuk-link gem-c-force-print-link-styles" data-ga4-link='{"event_name":"navigation","section":"Contents","type":"contents list","index_total":7,"index_link":7}' href="/tax-foreign-income/study-in-the-uk">If you come to study in the UK</a> </li> </ol> </nav> </aside> </div> <div class="govuk-grid-column-two-thirds govuk-!-margin-top-6" id="guide-contents"> <div class="gem-c-heading govuk-!-margin-bottom-6"> <h1 class="gem-c-heading__text govuk-heading-l"> Overview </h1> </div> <div data-module="govspeak" class="gem-c-govspeak govuk-govspeak gem-c-govspeak--direction-ltr js-disable-youtube govuk-!-margin-bottom-0"> <p>You may need to pay UK <a href="/income-tax">Income Tax</a> on your foreign income, such as:</p> <ul> <li>wages if you work abroad</li> <li>foreign investment income, for example dividends and savings interest</li> <li>rental income on overseas property</li> <li>income from pensions held overseas</li> </ul> <p>Foreign income is anything from outside England, Scotland, Wales and Northern Ireland. The Channel Islands and the Isle of Man are classed as foreign.</p> <h2 id="working-out-if-you-need-to-pay">Working out if you need to pay</h2> <p>Whether you need to pay depends on <a href="/tax-foreign-income/residence">if you’re classed as ‘resident’</a> in the UK for tax.</p> <p>If you’re not UK resident, you will not have to pay UK tax on your foreign income.</p> <p>If you’re UK resident, you’ll normally pay tax on your foreign income. But you may not have to if your <a href="/tax-foreign-income/non-domiciled-residents">permanent home (‘domicile’) is abroad</a>.</p> <h2 id="reporting-foreign-income">Reporting foreign income</h2> <p>If you need to pay tax, you usually <a href="/tax-foreign-income/paying-tax">report your foreign income</a> in a Self Assessment tax return. But there’s some <a href="/tax-foreign-income/foreign-income-thats-taxed-differently">foreign income that’s taxed differently</a>.</p> <h2 id="if-your-income-is-taxed-in-more-than-one-country">If your income is taxed in more than one country</h2> <p>You may be able to <a href="/tax-foreign-income/taxed-twice">claim tax relief</a> if you’re taxed in more than one country.</p> <div role="note" aria-label="Information" class="application-notice info-notice"> <p>If you’ve not yet paid tax on the foreign income, you may need to <a href="/government/publications/apply-for-a-certificate-of-residence-in-the-uk">apply for a certificate of residence</a> to prove you’re eligible for relief.</p> </div> </div> <nav data-module="ga4-link-tracker" aria-label="Pagination" class="govuk-pagination govuk-pagination--block"> <div class="govuk-pagination__next"> <a class="govuk-link govuk-pagination__link" href="/tax-foreign-income/residence" rel="next" 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src="/assets/static/application-b99c730a51dedb2a3e3315cc0bc81947c2cb065952ff296bc3747c84d92c217c.js" type="module"></script> <script src="/assets/government-frontend/application-a5f137ecbb7d8dc1b5470d4f66e3ec63680098e906fcf1d213801ff0d72b94ab.js" type="module"></script><script type="application/ld+json"> { "@context": "http://schema.org", "@type": "Article", "mainEntityOfPage": { "@type": "WebPage", "@id": "https://www.gov.uk/tax-foreign-income" }, "name": "Tax on foreign income", "datePublished": "2014-12-08T15:30:05+00:00", "dateModified": "2014-12-08T16:14:39+00:00", "text": "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)", "publisher": { "@type": "Organization", "name": "GOV.UK", "url": "https://www.gov.uk", "logo": { "@type": "ImageObject", "url": 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"https://www.gov.uk/government/collections/living-or-working-abroad-or-offshore-detailed-information" }, { "@context": "http://schema.org", "@type": "CreativeWork", "sameAs": "https://www.gov.uk/government/collections/tax-compliance-detailed-information" } ], "about": [ { "@context": "http://schema.org", "@type": "Thing", "sameAs": "https://www.gov.uk/world/tax-benefits-pensions-and-working-abroad" }, { "@context": "http://schema.org", "@type": "Thing", "sameAs": "https://www.gov.uk/money/dealing-with-hmrc-tax-compliance-disclosing-offshore-income" }, { "@context": "http://schema.org", "@type": "Thing", "sameAs": "https://www.gov.uk/money/personal-tax-living-working-abroad-offshore-living-and-working-abroad" }, { "@context": "http://schema.org", "@type": "Thing", "sameAs": "https://www.gov.uk/going-and-being-abroad/living-abroad" }, { "@context": "http://schema.org", "@type": "Thing", "sameAs": "https://www.gov.uk/money/income-tax" }, { "@context": "http://schema.org", "@type": "Thing", "sameAs": "https://www.gov.uk/money/leaving-uk" }, { "@context": "http://schema.org", "@type": "Thing", "sameAs": "https://www.gov.uk/money/coming-to-uk" }, { "@context": "http://schema.org", "@type": "Thing", "sameAs": "https://www.gov.uk/money/living-working-abroad-offshore" }, { "@context": "http://schema.org", "@type": "Thing", "sameAs": "https://www.gov.uk/money/tax-compliance" } ], "headLine": "Tax on foreign income", "description": "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)", "articleBody": "\u003cp\u003eYou may need to pay UK \u003ca href=\"/income-tax\"\u003eIncome Tax\u003c/a\u003e on your foreign income, such as:\u003c/p\u003e\n\n\u003cul\u003e\n \u003cli\u003ewages if you work abroad\u003c/li\u003e\n \u003cli\u003eforeign investment income, for example dividends and savings interest\u003c/li\u003e\n \u003cli\u003erental income on overseas property\u003c/li\u003e\n \u003cli\u003eincome from pensions held overseas\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003eForeign income is anything from outside England, Scotland, Wales and Northern Ireland. The Channel Islands and the Isle of Man are classed as foreign.\u003c/p\u003e\n\n\u003ch2 id=\"working-out-if-you-need-to-pay\"\u003eWorking out if you need to pay\u003c/h2\u003e\n\n\u003cp\u003eWhether you need to pay depends on \u003ca href=\"/tax-foreign-income/residence\"\u003eif you’re classed as ‘resident’\u003c/a\u003e in the UK for tax.\u003c/p\u003e\n\n\u003cp\u003eIf you’re not UK resident, you will not have to pay UK tax on your foreign income.\u003c/p\u003e\n\n\u003cp\u003eIf you’re UK resident, you’ll normally pay tax on your foreign income. But you may not have to if your \u003ca href=\"/tax-foreign-income/non-domiciled-residents\"\u003epermanent home (‘domicile’) is abroad\u003c/a\u003e.\u003c/p\u003e\n\n\u003ch2 id=\"reporting-foreign-income\"\u003eReporting foreign income\u003c/h2\u003e\n\n\u003cp\u003eIf you need to pay tax, you usually \u003ca href=\"/tax-foreign-income/paying-tax\"\u003ereport your foreign income\u003c/a\u003e in a Self Assessment tax return. But there’s some \u003ca href=\"/tax-foreign-income/foreign-income-thats-taxed-differently\"\u003eforeign income that’s taxed differently\u003c/a\u003e.\u003c/p\u003e\n\n\u003ch2 id=\"if-your-income-is-taxed-in-more-than-one-country\"\u003eIf your income is taxed in more than one country\u003c/h2\u003e\n\n\u003cp\u003eYou may be able to \u003ca href=\"/tax-foreign-income/taxed-twice\"\u003eclaim tax relief\u003c/a\u003e if you’re taxed in more than one country.\u003c/p\u003e\n\n\u003cdiv role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\"\u003e\n\u003cp\u003eIf you’ve not yet paid tax on the foreign income, you may need to \u003ca href=\"/government/publications/apply-for-a-certificate-of-residence-in-the-uk\"\u003eapply for a certificate of residence\u003c/a\u003e to prove you’re eligible for relief.\u003c/p\u003e\n\u003c/div\u003e\n" } </script><script type="application/ld+json"> { "@context": "http://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "item": { "name": "Home", "@id": "https://www.gov.uk/" } }, { "@type": "ListItem", "position": 2, "item": { "name": "Money and tax", "@id": "https://www.gov.uk/browse/tax" } }, { "@type": "ListItem", "position": 3, "item": { "name": "Income Tax", "@id": "https://www.gov.uk/browse/tax/income-tax" } } ] } </script><script type="application/ld+json"> { "@context": "http://schema.org", "@type": "FAQPage", "headline": "Tax on foreign income", "description": "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)", "publisher": { "@type": "Organization", "name": "GOV.UK", "url": "https://www.gov.uk", "logo": { "@type": "ImageObject", "url": "https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-logo-b15a4d254746d1642b8187217576d1e8fe50b51352d352fda13eee55d3c1c80a.png" } }, "mainEntity": [ { "@type": "Question", "name": "Overview", "url": "https://www.gov.uk/tax-foreign-income", "acceptedAnswer": { "@type": "Answer", "url": "https://www.gov.uk/tax-foreign-income", "text": "<p>You may need to pay UK <a href=\"/income-tax\">Income Tax</a> on your foreign income, such as:</p>\n\n<ul>\n <li>wages if you work abroad</li>\n <li>foreign investment income, for example dividends and savings interest</li>\n <li>rental income on overseas property</li>\n <li>income from pensions held overseas</li>\n</ul>\n\n<p>Foreign income is anything from outside England, Scotland, Wales and Northern Ireland. The Channel Islands and the Isle of Man are classed as foreign.</p>\n\n<h2 id=\"working-out-if-you-need-to-pay\">Working out if you need to pay</h2>\n\n<p>Whether you need to pay depends on <a href=\"/tax-foreign-income/residence\">if you’re classed as ‘resident’</a> in the UK for tax.</p>\n\n<p>If you’re not UK resident, you will not have to pay UK tax on your foreign income.</p>\n\n<p>If you’re UK resident, you’ll normally pay tax on your foreign income. But you may not have to if your <a href=\"/tax-foreign-income/non-domiciled-residents\">permanent home (‘domicile’) is abroad</a>.</p>\n\n<h2 id=\"reporting-foreign-income\">Reporting foreign income</h2>\n\n<p>If you need to pay tax, you usually <a href=\"/tax-foreign-income/paying-tax\">report your foreign income</a> in a Self Assessment tax return. But there’s some <a href=\"/tax-foreign-income/foreign-income-thats-taxed-differently\">foreign income that’s taxed differently</a>.</p>\n\n<h2 id=\"if-your-income-is-taxed-in-more-than-one-country\">If your income is taxed in more than one country</h2>\n\n<p>You may be able to <a href=\"/tax-foreign-income/taxed-twice\">claim tax relief</a> if you’re taxed in more than one country.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>If you’ve not yet paid tax on the foreign income, you may need to <a href=\"/government/publications/apply-for-a-certificate-of-residence-in-the-uk\">apply for a certificate of residence</a> to prove you’re eligible for relief.</p>\n</div>\n" } }, { "@type": "Question", "name": "UK residence and tax", "url": "https://www.gov.uk/tax-foreign-income/residence", "acceptedAnswer": { "@type": "Answer", "url": "https://www.gov.uk/tax-foreign-income/residence", "text": "<p>Your UK residence status affects whether you need to pay tax in the UK on your foreign income.</p>\n\n<p>Non-residents only pay <a href=\"/tax-uk-income-live-abroad\">tax on their UK income</a> - they do not pay UK tax on their foreign income.</p>\n\n<p>Residents normally pay UK tax on all their income, whether it’s from the UK or abroad. But there are special rules for UK residents whose <a href=\"/tax-foreign-income/non-domiciled-residents\">permanent home (‘domicile’) is abroad</a>.</p>\n\n<h2 id=\"work-out-your-residence-status\">Work out your residence status</h2>\n\n<p>Whether you’re UK resident usually depends on how many days you spend in the UK in the tax year (6 April to 5 April the following year).</p>\n\n<p>You’ll only be resident in the UK if both of the following apply:</p>\n\n<ul>\n <li>you meet one or more of the automatic UK tests or the sufficient ties test</li>\n <li>you do not meet any of the automatic overseas tests</li>\n</ul>\n\n<p>Otherwise, you’ll be non-resident in the UK for tax purposes.</p>\n\n<h3 id=\"uk-tests\">UK tests</h3>\n\n<p>You may be resident under the automatic UK tests if:</p>\n\n<ul>\n <li>you spent 183 or more days in the UK in the tax year</li>\n <li>your only home was in the UK for 91 days or more in a row - and you visited or stayed in it for at least 30 days of the tax year</li>\n <li>you worked full-time in the UK for any period of 365 days and at least one day of that period was in the tax year you’re checking</li>\n</ul>\n\n<p>You may also be resident under the <a href=\"/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm11500\">sufficient ties test</a> if you spent a number of days in the UK and you have additional ties to the UK, like work or family.</p>\n\n<h3 id=\"overseas-tests\">Overseas tests</h3>\n\n<p>You’re usually non-resident if either:</p>\n\n<ul>\n <li>you spent fewer than 16 days in the UK (or 46 days if you have not been a UK resident for the 3 previous tax years)</li>\n <li>you worked abroad full-time (averaging at least 35 hours a week), and spent fewer than 91 days in the UK, of which no more than 30 were spent working</li>\n</ul>\n\n<h2 id=\"get-help-working-out-your-residence-status\">Get help working out your residence status</h2>\n\n<p>If you’re still unsure about your status, you can use the residence status checker. This will give you an indication of whether you were a UK resident in any tax year from 6 April 2016.</p>\n\n<p>You may be asked for the following information about the year you’re checking:</p>\n\n<ul>\n <li>how many days you spent living and working in the UK and abroad</li>\n <li>roughly how many hours a week you worked</li>\n <li>family you have in the UK</li>\n <li>details of your home in the UK</li>\n</ul>\n\n<p><a class=\"gem-c-button govuk-button govuk-button--start\" role=\"button\" data-module=\"govuk-button\" data-ga4-attributes='{\"event_name\":\"navigation\",\"type\":\"start button\"}' draggable=\"false\" href=\"https://www.tax.service.gov.uk/guidance/check-your-UK-residence-status\"><span> Start now </span><svg class=\"govuk-button__start-icon govuk-!-display-none-print\" xmlns=\"http://www.w3.org/2000/svg\" width=\"17.5\" height=\"19\" viewbox=\"0 0 33 40\" focusable=\"false\" aria-hidden=\"true\"><path fill=\"currentColor\" d=\"M0 0h13l20 20-20 20H0l20-20z\"></path></svg></a></p>\n\n<h3 id=\"other-ways-to-get-help\">Other ways to get help</h3>\n\n<p>You can also:</p>\n\n<ul>\n <li>read HM Revenue and Customs’ (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>) <a href=\"/government/publications/rdr3-statutory-residence-test-srt\">guidance on the Statutory Residence Test</a>\n</li>\n <li>get <a href=\"/tax-help\">professional tax help</a>\n</li>\n</ul>\n\n<h2 id=\"your-residence-status-when-you-move\">Your residence status when you move</h2>\n\n<p>When you move in or out of the UK, the tax year is usually split into 2 - a non-resident part and a resident part. This means you only pay UK tax on foreign income based on the time you were living here.</p>\n\n<p>This is called ‘split-year treatment’.</p>\n\n<p>You will not get split-year treatment if you live abroad for less than a full tax year before <a href=\"/tax-return-uk\">returning to the UK</a>. You also need to meet other conditions.</p>\n\n<p>To find out if you qualify and see which split-year treatment ‘case’ you’ll need to mention on your Self Assessment tax return, you can:</p>\n\n<ul>\n <li>read <abbr title=\"HM Revenue and Customs\">HMRC</abbr>’s <a href=\"/government/publications/rdr3-statutory-residence-test-srt\">guidance about split-years under the Statutory Residence Test</a>\n</li>\n <li><a href=\"/government/organisations/hm-revenue-customs/contact/income-tax-enquiries-for-individuals-pensioners-and-employees\">contact <abbr title=\"HM Revenue and Customs\">HMRC</abbr></a></li>\n</ul>\n\n<h2 id=\"if-your-situation-changes\">If your situation changes</h2>\n\n<p>Your status can change from one tax year to the next. Check your status if your situation changes, for example:</p>\n\n<ul>\n <li>you spend more or less time in the UK</li>\n <li>you buy or sell a home in the UK</li>\n <li>you change your job</li>\n <li>your family moves in or out of the UK, or you get married, separate or have children</li>\n</ul>\n\n<h2 id=\"residence-and-capital-gains\">Residence and capital gains</h2>\n\n<p>You work out your residence status for <a href=\"/capital-gains-tax\">capital gains</a> (for example, when you sell shares or a second home) the same way as you do for income.</p>\n\n<p>UK residents have to pay tax on their UK and foreign gains. Non-residents have to pay tax on income, but usually only pay Capital Gains Tax either:</p>\n\n<ul>\n <li>on <a href=\"/capital-gains-tax-for-non-residents-uk-residential-property\">UK property or land</a>\n</li>\n <li>if they <a href=\"/tax-return-uk\">return to the UK</a>\n</li>\n</ul>\n\n<h2 id=\"residence-before-april-2013\">Residence before April 2013</h2>\n\n<p>There were <a href=\"/government/publications/tax-on-foreign-income-rules-for-the-tax-year-ending-5-april-2013\">different rules</a> for working out your residence status before 6 April 2013.</p>\n\n" } }, { "@type": "Question", "name": "'Non-domiciled' residents", "url": "https://www.gov.uk/tax-foreign-income/non-domiciled-residents", "acceptedAnswer": { "@type": "Answer", "url": "https://www.gov.uk/tax-foreign-income/non-domiciled-residents", "text": "<p>UK <a href=\"/tax-foreign-income/residence\">residents</a> who have their permanent home (‘domicile’) outside the UK may not have to pay UK tax on foreign income.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>The same rules apply if you make any foreign <a href=\"/capital-gains-tax\">capital gains</a>, for example you sell shares or a second home.</p>\n</div>\n\n<h2 id=\"working-out-your-domicile\">Working out your domicile</h2>\n\n<p>Your domicile’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.</p>\n\n<p>If you need help working out which country you’re domiciled in, you can:</p>\n\n<ul>\n <li>read chapter 5 of HM Revenue and Customs’ (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>) guidance on ‘<a href=\"/government/publications/residence-domicile-and-remittance-basis-rules-uk-tax-liability\">Residence, Domicile and the Remittance \nBasis</a>’</li>\n <li>get <a href=\"/tax-help\">professional tax help</a>, for example from a tax adviser</li>\n</ul>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>There are additional rules for domicile and <a href=\"/inheritance-tax/inheritance-tax-when-someone-living-outside-the-uk-dies\">Inheritance Tax</a>.</p>\n</div>\n\n<h2 id=\"tax-if-youre-non-domiciled\">Tax if you’re non-domiciled</h2>\n\n<p>You do not pay UK tax on your foreign income or gains if both the following apply:</p>\n\n<ul>\n <li>they’re less than £2,000 in the tax year</li>\n <li>you do not bring them into the UK, for example by transferring them to a UK bank account</li>\n</ul>\n\n<p>If this applies to you, you do not need to do anything.</p>\n\n<p>Chapter 9 in <abbr title=\"HM Revenue and Customs\">HMRC</abbr>’s guidance on ‘<a href=\"/government/publications/residence-domicile-and-remittance-basis-rules-uk-tax-liability\">Residence, Domicile and the Remittance \nBasis</a>’ explains the rules for bringing income or gains to the UK.</p>\n\n<h3 id=\"if-your-income-is-2000-or-more\">If your income is £2,000 or more</h3>\n\n<p>You must report foreign income or gains of £2,000 or more, or any money that you bring to the UK, in a <a href=\"/self-assessment-tax-returns\">Self Assessment tax return</a>.</p>\n\n<p>You can either:</p>\n\n<ul>\n <li>pay UK tax on them - you may be able to <a href=\"/tax-foreign-income/taxed-twice\">claim it back</a>\n</li>\n <li>claim the ‘remittance basis’</li>\n</ul>\n\n<p>Claiming the remittance basis means you only pay UK tax on the income or gains you bring to the UK, but you:</p>\n\n<ul>\n <li>lose tax-free allowances for <a href=\"/income-tax-rates\">Income Tax</a> and <a href=\"/capital-gains-tax/allowances\">Capital Gains Tax</a> (some ‘<a rel=\"external\" href=\"http://www.hmrc.gov.uk/manuals/rdrmmanual/rdrm32050.htm\">dual residents</a>’ may keep them)</li>\n <li>pay an annual charge if you’ve been resident of the UK for a certain amount of time</li>\n</ul>\n\n<p>You pay an annual charge of either:</p>\n\n<ul>\n <li>£30,000 if you’ve been here for at least 7 of the previous 9 tax years</li>\n <li>£60,000 for at least 12 of the previous 14 tax years</li>\n</ul>\n\n<p>Claiming the remittance basis is complicated. You can:</p>\n\n<ul>\n <li><a href=\"/government/organisations/hm-revenue-customs/contact/income-tax-enquiries-for-individuals-pensioners-and-employees\">contact <abbr title=\"HM Revenue and Customs\">HMRC</abbr></a></li>\n <li>get <a href=\"/tax-help\">professional tax help</a>, for example from a tax adviser</li>\n</ul>\n\n<h2 id=\"if-you-work-in-the-uk-and-abroad\">If you work in the UK and abroad</h2>\n\n<p>There are special rules if you work both in the UK and abroad.</p>\n\n<p>You do not have to pay tax on foreign income or gains (even those you bring into the UK) if you get the ‘foreign workers’ exemption’.</p>\n\n<p>You qualify if:</p>\n\n<ul>\n <li>your income from your overseas job is less than £10,000</li>\n <li>your other foreign income (such as bank interest) is less than £100</li>\n <li>all your foreign income has been subject to foreign tax (even if you did not have to pay, for example because of a tax-free allowance)</li>\n <li>your combined UK and foreign income is within the <a href=\"/income-tax-rates\">band for basic rate Income Tax</a>\n</li>\n <li>you do not need to fill in a tax return for <a href=\"/check-if-you-need-a-tax-return\">any other reason</a>\n</li>\n</ul>\n\n<p>If you qualify, you do not need to do anything to claim.</p>\n\n<h3 id=\"if-youre-seconded-to-the-uk\">If you’re seconded to the UK</h3>\n\n<p>You may be able to claim <a href=\"/government/publications/rdr4-overseas-workday-relief-owr\">Overseas Workday Relief</a> if your employer sends you to work in the UK on secondment.</p>\n\n<p>If you qualify you:</p>\n\n<ul>\n <li>pay UK tax on UK employment income based on the number of days you’ve worked here</li>\n <li>do not pay tax on income from days you work abroad (as long as you do not bring it into the UK)</li>\n</ul>\n\n<p>Ask your employer to find out if you can claim.</p>\n\n<h2 id=\"foreign-students\">Foreign students</h2>\n\n<p>There are special rules if you <a href=\"/tax-foreign-income/study-in-the-uk\">come to study in the UK</a>.</p>\n\n" } }, { "@type": "Question", "name": "Reporting your foreign income", "url": "https://www.gov.uk/tax-foreign-income/paying-tax", "acceptedAnswer": { "@type": "Answer", "url": "https://www.gov.uk/tax-foreign-income/paying-tax", "text": "<p>You usually need to fill in a <a href=\"/self-assessment-tax-returns\">Self Assessment tax return</a> if you’re a <a href=\"/tax-foreign-income/residence\">UK resident</a> with foreign income or capital gains. But there’s some <a href=\"/tax-foreign-income/foreign-income-thats-taxed-differently\">foreign income that’s taxed differently</a>.</p>\n\n<p>You do not need to fill in a tax return if all the following apply:</p>\n\n<ul>\n <li>your only foreign income is dividends</li>\n <li>your total dividends - including UK dividends - are less than the £500 <a href=\"/tax-on-dividends\">dividend allowance</a>\n</li>\n <li>you have no other income to report</li>\n</ul>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>Different rules may apply if your permanent home (‘<a href=\"/tax-foreign-income/non-domiciled-residents\">domicile</a>’) is abroad.</p>\n</div>\n\n<h2 id=\"register-for-self-assessment\">Register for Self Assessment</h2>\n\n<p>If you do not usually send a tax return, you need to register by 5 October following the tax year you had the income.</p>\n\n<p>You’ll get a letter telling you <a href=\"/register-for-self-assessment/not-self-employed\">what to do next</a> after you’ve registered.</p>\n\n<p><a class=\"gem-c-button govuk-button govuk-button--start\" role=\"button\" data-module=\"govuk-button\" data-ga4-attributes='{\"event_name\":\"navigation\",\"type\":\"start button\"}' draggable=\"false\" href=\"https://online.hmrc.gov.uk/shortforms/form/SA1\"><span> Register now </span><svg class=\"govuk-button__start-icon govuk-!-display-none-print\" xmlns=\"http://www.w3.org/2000/svg\" width=\"17.5\" height=\"19\" viewbox=\"0 0 33 40\" focusable=\"false\" aria-hidden=\"true\"><path fill=\"currentColor\" d=\"M0 0h13l20 20-20 20H0l20-20z\"></path></svg></a></p>\n\n<h2 id=\"filling-in-your-tax-return\">Filling in your tax return</h2>\n\n<p>Use the ‘foreign’ section of the tax return to record your overseas income or gains.</p>\n\n<p>Include income that’s already been taxed abroad to get Foreign Tax Credit Relief, <a href=\"/tax-foreign-income/taxed-twice\">if you’re eligible</a>.</p>\n\n<p>HM Revenue and Customs (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>) has guidance on how to report your foreign income or gains in your tax return in ‘<a href=\"/government/publications/self-assessment-foreign-sa106\">Foreign notes</a>’.</p>\n\n" } }, { "@type": "Question", "name": "Foreign income that's taxed differently", "url": "https://www.gov.uk/tax-foreign-income/foreign-income-thats-taxed-differently", "acceptedAnswer": { "@type": "Answer", "url": "https://www.gov.uk/tax-foreign-income/foreign-income-thats-taxed-differently", "text": "<p>Most foreign income is taxed in the <a href=\"/income-tax\">same way as UK income</a>, but there are special rules for:</p>\n\n<ul>\n <li>pensions</li>\n <li>rent from property</li>\n <li>certain types of employment income</li>\n</ul>\n\n<h2 id=\"pensions\">Pensions</h2>\n\n<p>You have to pay tax on pensions if you’re resident, or were resident in any of the 5 previous tax years.</p>\n\n<p>You also pay tax on any foreign pension payments, including <a href=\"/tax-on-pension/higher-tax-on-unauthorised-payments\">unauthorised payments</a> like early payments and some lump sums.</p>\n\n<p>Check with your pension provider to find out how you’ll be taxed.</p>\n\n<h2 id=\"rent-from-property\">Rent from property</h2>\n\n<p>You <a href=\"/renting-out-a-property/paying-tax\">pay tax in the normal way</a> on overseas property. But if you rent out more than one, you can offset losses against other overseas properties.</p>\n\n<h2 id=\"certain-types-of-employment-income\">Certain types of employment income</h2>\n\n<p>You usually pay tax in the normal way if you work both in the UK and abroad. There are special rules if you work:</p>\n\n<ul>\n <li>\n<a href=\"/national-insurance-if-you-work-on-a-ship\">on a ship</a> or in the <a href=\"/tax-and-national-insurance-for-oil-and-gas-workers\">offshore gas or oil</a> industry</li>\n <li>for <a href=\"/tax-and-national-insurance-for-crown-servants-eu-employees-and-volunteer-development-workers-abroad?#working-for-the-european-union-eu\">the EU</a> or <a href=\"/tax-and-national-insurance-for-crown-servants-eu-employees-and-volunteer-development-workers-abroad?#crown-servants-working-abroad\">government</a>, or as a <a href=\"/tax-and-national-insurance-for-crown-servants-eu-employees-and-volunteer-development-workers-abroad?#volunteer-development-workers\">volunteer development worker</a>\n</li>\n</ul>\n" } }, { "@type": "Question", "name": "If you're taxed twice", "url": "https://www.gov.uk/tax-foreign-income/taxed-twice", "acceptedAnswer": { "@type": "Answer", "url": "https://www.gov.uk/tax-foreign-income/taxed-twice", "text": "<p>You may be taxed on your foreign income by the UK and by the country where your income is from.</p>\n\n<p>You can usually claim tax relief to get some or all of this tax back. How you claim depends on whether your foreign income has already been taxed.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>There’s a different way to claim relief if you’re a <a href=\"/tax-uk-income-live-abroad/taxed-twice\">non-resident with UK income</a>.</p>\n</div>\n\n<h2 id=\"apply-for-tax-relief-before-you-get-taxed-on-foreign-income\">Apply for tax relief before you get taxed on foreign income</h2>\n\n<p>You have to apply for tax relief in the country your income’s from if:</p>\n\n<ul>\n <li>the income is exempt from foreign tax but is taxed in the UK (for example, most pensions)</li>\n <li>required by that country’s double-taxation agreement</li>\n</ul>\n\n<p>Ask the foreign tax authority for a form, or apply by letter if they do not have one.</p>\n\n<p>Before you apply, you must prove you’re eligible for tax relief by either:</p>\n\n<ul>\n <li>completing the form and <a href=\"/government/organisations/hm-revenue-customs/contact/income-tax-enquiries-for-individuals-pensioners-and-employees#post-title\">sending it to HM Revenue and Customs (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>)</a> - they’ll confirm whether you’re resident and send the form back to you</li>\n <li>including a UK <a href=\"/guidance/get-a-certificate-of-residence\">certificate of residence</a>, if you’re applying by letter</li>\n</ul>\n\n<p>Once you’ve got proof, send the form or letter to the foreign tax authority.</p>\n\n<h2 id=\"if-youve-already-paid-tax-on-your-foreign-income\">If you’ve already paid tax on your foreign income</h2>\n\n<p>You can usually claim Foreign Tax Credit Relief when you <a href=\"/tax-foreign-income/paying-tax\">report your overseas income</a> in your tax return.</p>\n\n<p>How much relief you get depends on the UK’s ‘<a href=\"/government/collections/tax-treaties\">double-taxation agreement</a>’ with the country your income’s from.</p>\n\n<p>You usually still get relief even if there is not an agreement, unless the foreign tax does not correspond to UK Income Tax or Capital Gains Tax.</p>\n\n<p><a href=\"/government/organisations/hm-revenue-customs/contact/income-tax-enquiries-for-individuals-pensioners-and-employees\">Contact HM Revenue and Customs </a> (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>) or a <a href=\"/tax-help\">get professional tax help</a> if you’re not sure, or need help with double-taxation relief.</p>\n\n<h3 id=\"what-youll-get-back\">What you’ll get back</h3>\n\n<p>You may not get back the full amount of foreign tax you paid. You get back less if either:</p>\n\n<ul>\n <li>a smaller amount is set by the country’s <a href=\"/government/collections/tax-treaties\">double-taxation agreement</a>\n</li>\n <li>the income would have been taxed at a lower rate in the UK</li>\n</ul>\n\n<p><abbr title=\"HM Revenue and Customs\">HMRC</abbr> has guidance on how Foreign Tax Credit Relief is calculated, including the special rules for interest and dividends in ‘<a href=\"/government/publications/self-assessment-foreign-sa106\">Foreign notes</a>’.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>You cannot claim this relief if the UK’s <a href=\"/government/collections/tax-treaties\">double-taxation agreement</a> requires you to claim tax back from the country your income was from.</p>\n</div>\n\n<h2 id=\"capital-gains-tax\">Capital Gains Tax</h2>\n\n<p>You’ll usually pay tax in the country where you’re resident and be exempt from tax in the country where you make the <a href=\"/capital-gains-tax\">capital gain</a>. You will not usually need to make a claim.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>You have to pay Capital Gains Tax on <a href=\"/capital-gains-tax-for-non-residents-uk-residential-property\">UK residential property</a> even if you’re not UK resident.</p>\n</div>\n\n<h3 id=\"when-to-claim-relief\">When to claim relief</h3>\n\n<p>There are different rules if your gain comes from an asset that either:</p>\n\n<ul>\n <li>cannot be taken out of the country, such as land or a house</li>\n <li>you’re using for business in that country</li>\n</ul>\n\n<p>You’ll need to pay tax in both countries and get relief from the UK.</p>\n\n<h2 id=\"dual-residents\">Dual residents</h2>\n\n<p>You can be resident in both the UK and another country. You’ll need to check the other country’s residence rules and when the tax year starts and ends.</p>\n\n<p><abbr title=\"HM Revenue and Customs\">HMRC</abbr> has guidance for claiming <a href=\"/government/publications/dual-residents-hs302-self-assessment-helpsheet\">double-taxation relief if you’re dual resident</a>.</p>\n\n" } }, { "@type": "Question", "name": "If you come to study in the UK", "url": "https://www.gov.uk/tax-foreign-income/study-in-the-uk", "acceptedAnswer": { "@type": "Answer", "url": "https://www.gov.uk/tax-foreign-income/study-in-the-uk", "text": "<p>Foreign students usually do not pay UK tax on foreign income or gains, as long as they’re used for course fees or living costs like:</p>\n\n<ul>\n <li>food</li>\n <li>rent</li>\n <li>bills</li>\n <li>study materials</li>\n</ul>\n\n<p>Check that the country your income’s from has a ‘<a href=\"/government/collections/tax-treaties\">double-taxation agreement</a>’ that covers students.</p>\n\n<p>HM Revenue and Customs (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>) may ask you to account for your living costs if they’re more than £15,000 in a tax year (excluding course fees). The tax year is from 6 April to 5 April the following year.</p>\n\n<h2 id=\"when-you-need-to-pay-tax\">When you need to pay tax</h2>\n\n<p>You may need to pay <a href=\"/tax-foreign-income\">tax on your foreign income</a> in the normal way if you:</p>\n\n<ul>\n <li>are from a country without a double-taxation agreement for students</li>\n <li>have other income that you do not bring to the UK</li>\n <li>bring it to the UK and spend it on things other than living costs and course fees</li>\n <li>plan to stay in the UK as your permanent home (‘<a href=\"/tax-foreign-income/non-domiciled-residents\">domicile</a>’)</li>\n</ul>\n\n<h2 id=\"if-you-work-in-the-uk\">If you work in the UK</h2>\n\n<p>Some <a href=\"/government/collections/tax-treaties\">double-taxation agreements</a> mean you do not pay UK tax on your income if you work while you’re a student.</p>\n\n<p>If your country does not have an agreement like this, you have to pay tax in the same way as others who <a href=\"/tax-come-to-uk\">come to live in the UK</a>.</p>\n\n" } } ] } </script> </body> </html>