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 ...

The remittance basis is only available for non-domiciled taxpayers and for tax years up to and including 2024/25. If the remittance basis of taxation applies for a year, then unremitted foreign income and gains for that year are not taxable in the UK. 

The statutory residence test (also known as SRT) determines whether you are resident in the UK under UK domestic tax law for tax years 2013/14 onwards.

Technically, for UK Tax purposes, you are either resident or non-resident for the whole tax year. However, there are special rules which may apply to you if you arrive in or leave the UK in the tax year.

If you are self-employed and you are carrying out work in another country from where you normally work, you need to consider whether you might be liable to social security in that country. Make sure you understand both the social security and tax implications of working overseas if you are normally ...

This page looks at some examples of how UK tax rules apply to students working abroad.