Your UK tax residence status is fundamental in determining how you are taxed in the UK. Here we look what we mean by ‘UK tax resident’ and introduce how it is determined.

The rules for National Insurance contributions (also known as NIC) are different to those for tax. If you are in a cross-border situation, make sure you understand where you need to pay social security on your earnings. We also have more detailed guidance if you are self-employed or if you work ...

We provide an overview of the UK tax considerations when leaving the UK.

If you are not resident in the UK, then in general you are still liable to UK tax on UK income and gains on certain assets. However, there are certain exceptions.

You may have to pay taxes in both the UK and another country if you are resident here and have income or gains abroad, or if you are non-resident here and have income or gains in the UK.