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.
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 presented in three different formats of increasing detail. For those who want to find out basic information, we have produced a guide which gives very basic information about the UK tax and benefits system. It includes a useful glossary which explains some of the more technical words. [The Guide is unavailable at this time.]
For those who want a bit more information, we have produced a set of factsheets. These factsheets cover the topics in the basic guide in a little more detail.
Finally, for migrants (or advisers) who want a greater understanding about their tax position, this section explains the topics covered by the guide and factsheets in more detail.
If you are not an adviser, we suggest you read the guide first; if you need further information on certain topics, you can refer to the factsheets and then the main content as necessary.
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.
If you are a student you can find more information at Tax Guide for Students.
You can find out where to get help from third party organisations on our getting help page.