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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

Notifying HMRC when arriving in the UK

We explain what you need to do to register for tax and National Insurance contributions when you arrive in the UK. 

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There is no longer an official HM Revenue & Customs (HMRC) ‘arrival form’ for you to complete when you arrive in the UK.

However, if you want to work in the UK, whether as an employee or self-employed, then you will normally require a National Insurance number.

If you are employed, you may also need to complete a starter checklist for payroll purposes.

If you are self-employed and earning above the trading allowance, you will generally need to register for self assessment and Class 2 National Insurance contributions.

You might also need to register for self assessment for other reasons, depending on your circumstances.

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