On this page, we explain briefly the main ways tax is collected on income in the UK. We also discuss when and how you notify HMRC if you have tax to pay. For more information on how UK capital gains tax is collected, see our page Capital gains tax. For more information on how foreign income is ...

Here, we briefly explain what tax is and who HM Revenue & Customs (HMRC) are.

If you are resident in the UK for tax purposes and receive income from an overseas pension, you need to consider whether you should report that pension income to the UK tax authority, HM Revenue & Customs (HMRC), and whether any UK tax is due on it.

Overseas workday relief can reduce your UK tax liability in certain circumstances where you work overseas.

If the remittance basis of taxation applies to you for a tax year prior to 2025/26, you need to understand what a remittance is.

Technically, for UK Tax purposes, you are either resident or non-resident for the whole tax year. However, there are special rules which may apply to you if you arrive in or leave the UK in the tax year.