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.

If the remittance basis of taxation applies to you for a tax year prior to 2025/26, you need to understand what a remittance is.

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. 

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 ...

There are three main types of domicile: domicile of origin, domicile of dependence and domicile of choice. For tax years up to and including 2024/25, you may also be ‘deemed UK domiciled’, irrespective of your actual domicile. From 2025/26 onwards, your domicile is no longer relevant to your UK tax ...