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

On this page we explain what income tax is, explain who is liable to pay income tax and provide an overview of income tax rates. 

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 ...

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.

For tax years 2025/26 onwards, all UK resident taxpayers pay UK tax on the arising basis – though certain taxpayers can claim relief for their foreign income and/or gains. For tax years up to and including 2024/25, if you are resident and domiciled (or deemed domiciled) in the UK, you will pay UK ...