⚠️ We are currently updating our 2020/21 tax guidance across the website
This section is designed to provide migrants and their advisers with information on how to deal with the tax issues faced by migrants coming to and leaving the UK. The information in this section also applies to international students who come to study in the UK.
Throughout this part of the site we use the term ‘migrant’ to mean anyone coming to live, work or study in the UK from overseas.
Consonant (formerly the Migrants Resource Centre) and Advice NI are two organisations that assist migrants with various issues. If you require assistance from other organisations see Where can I get further help? below.
What information and help can I find in this section?
Our guidance for migrants is currently presented in two different formats. For those who want to find out basic information, we have produced a set of factsheets.
Alternatively, for migrants (or advisers) who want a greater understanding about their tax position, this section explains the topics covered by the factsheets in more detail.
If you are not an adviser, we suggest you refer to the factsheets first and then the main content as necessary.
We are also working on a guide which will provide very basic information about the UK tax and benefits system. This will be uploaded to the website in due course.
In this section you can find information about:
- your right to be in the UK;
- residence and domicile: including information on double taxation issues;
- employment and self-employment for migrants: including agency work and working in the construction industry;
- National Insurance for migrants: including information on building entitlement to the UK state pension;
- coming to the UK to study
other migrant issues: for examples, claiming tax refunds and opening a bank account.
Why do I need to understand the UK tax system?
It is important for you to understand the UK tax system because this will help you to check that you or your clients are paying the right amount of tax and receiving the right allowances and reliefs.
The UK taxes each individual separately, although there are some special rules for married couples and civil partners.
Where do I find more general information about the UK tax system?
Elsewhere on this website there is more general information about:
- Tax credits and benefits
- Enquiries, penalties, appeals, complaints and debt
- Capital gains tax
HM Revenue & Customs (HMRC) are the UK Government department who administer the tax system in the UK. You can find their contact details on GOV.UK.
You can find out where to get help from third party organisations on our getting help page.