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. 

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

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.