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.
If you are becoming tax resident in the UK under the statutory residence test, you should consider whether split year treatment applies in your first year of residence.
If you are considering working for your UK employer from another country, or if your employer asks you to work overseas temporarily, there are several potential consequences for both you and your employer. On this page, we focus on short- or medium-term working arrangements. This is a complex area ...
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 ...
It is possible to be resident for tax purposes in more than one country at the same time. This is known as dual residence.
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.