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.

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

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

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 ...

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.

Your tax residence status affects the extent to which you are liable to tax in the UK. For tax years up to and including 2024/25, your domicile status is also relevant.However, from 6 April 2025 domicile is no longer a factor in relation to whether you are due to pay tax in the UK.