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From 6 January 2024, the main rate of class 1 National Insurance contributions (NIC) deducted from employees’ wages is reduced from 12% to 10%. From 6 April 2024, the main rate of self-employed class 4 NIC will reduce from 9% to 8% and class 2 NIC will no longer be due. Those with profits below £6,725 a year can continue to pay class 2 NIC to keep their entitlement to certain state benefits. Our guidance will be updated in full in spring 2024.

Updated on 6 April 2023

Coming to the UK

If you are coming to the UK from overseas, as a first step you need to understand your immigration status.

Content on this page:

It is not possible to explain all the rules about the right to work and be in the UK here. In case of uncertainty, you should go to the UK Visas and Immigration section of GOV.UK for up-to-date information. You can follow the links below to information on GOV.UK on the following specific topics:

For further advice, you can go to an accredited immigration adviser or immigration solicitor. You can find your nearest accredited immigration adviser, regulated by the Office of the Immigration Services Commissioner, on GOV.UK.

Alternatively, you can find an immigration solicitor through the Law Society (in England and Wales), the Law Society of Northern Ireland or the Law Society of Scotland.

With regards to visa and immigration status and tax, there are two important things to note:

  • We talk about your UK tax ‘residence’ throughout this website. Here we are considering where you are resident for tax purposes – this may not be the same as for visa/immigration purposes.
  • Provided you are living and working in the UK legally, your visa/immigration status will not affect whether you are able to claim a tax refund.
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