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.

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 ...

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.