Notifying HMRC when arriving in the UK
We explain what you need to do to register for tax and National Insurance contributions when you arrive in the UK.
We explain what you need to do to register for tax and National Insurance contributions when you arrive in the UK.
We explain below some UK tax considerations relevant to international students in the UK with income or gains in the UK or overseas.
If you are becoming non-resident under the statutory residence test, you should consider whether split year treatment applies in your last year of residence.
If you have left or are about to leave the UK, you may need to tell HMRC.
It is possible to be resident for tax purposes in more than one country at the same time. This is known as dual residence.
Cross-border workers (also known as frontier workers) are individuals who regularly travel from one country to another to work. For example, this might be someone who lives in the Republic of Ireland but travels to work in Northern Ireland (which is part of the UK). We explain what it means to be a ...