If you are becoming tax resident in the UK under the statutory residence test, you should consider whether split year treatment applies in your first year of residence.

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

We explain below some UK tax considerations relevant to international students in the UK with income or gains in the UK or overseas.

It is possible to be resident for tax purposes in more than one country at the same time. This is known as dual residence.

If you have foreign income or gains (that is, income and gains from outside the UK), you need to understand how these might be taxed in the UK. In general, foreign income and gains are taxable on UK resident taxpayers. However, there are some important exceptions.