Migrants
Updated on 21 March 2023
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.
We use the term ‘migrant’ to mean anyone coming to live, work or study in the UK from overseas.
Migrant Help 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?
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 example, claiming tax refunds.
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.
Unlike some other countries, the UK taxes each individual separately, although there are some special rules for married couples and civil partners.
Where do I find more information about the UK tax system?
Elsewhere, we have more information about:
- Employment
- Self-employment
- Tax credits and benefits
- Enquiries, penalties, appeals, complaints and debt
- Capital gains tax
- Pensioners
- Students
Where can I get further help?
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.
Tax guides
Introduction to the tax system How do I work out my tax? What income is taxable? What tax allowances am I entitled to? What tax rates apply to me? How is my tax collected? What if I cannot pay my tax bill? Do I need to complete a tax return? Self Assessment: understanding the basics What is Simple Assessment? How do I claim tax back? How do I claim back tax I have overpaid through PAYE on wages or pensions? How do I claim back tax if I complete a tax return? How do I claim back tax if I am taxed under the Construction Industry Scheme (CIS)? How do I claim back tax on savings income? How do I claim a marriage allowance refund? How do I claim back tax on a payment protection insurance (PPI) pay-out? Should I use a tax refund company? What is National Insurance? How do I get a National Insurance number? What are Specified Adult Childcare credits? What is Scottish income tax? What is devolution? Do I have to pay Scottish income tax? How does Scottish income tax work? What is Welsh income tax? Do I have to pay Welsh income tax? Do I have to join a pension scheme? Tax relief on your pension contributions HMRC digital services Enquiries, penalties, appeals, complaints and debt Enquiries How to survive an enquiry by HMRC Tax penalties Tax appeals Alternative Dispute Resolution How do I complain to HMRC? What if I cannot pay my tax bill? What if I have a tax credits overpayment?
Am I employed, self-employed, both or neither? Working through a limited company What is the national minimum wage? How do I work out my tax? What income is taxable? What tax allowances am I entitled to? What tax rates apply to me? How is my tax collected? How is tax collected on taxable state benefits? How do I check my coding notice? Do I need to complete a tax return? What tax do I pay on redundancy payments?Employment benefits and expenses What are benefits-in-kind? What payments and benefits are non taxable? What if I incur expenses in relation to my job? What travel expenses can I claim? What if I use my own car for business purposes? Payroll giving Allowances and expenses paid to armed forces personnel and deductions from their income Pensions and employees What is automatic enrolment for employees? What National Insurance do I pay as an employee? How do I repay my student loan? What if I do not pay enough tax? What if I pay too much tax? What if I work abroad temporarily? What if I am in the armed forces and work overseas? First time workers Apprenticeships
Am I employed, self-employed, both, or neither? How do I register for tax and National Insurance? What business records should I keep? Working out profits, losses and capital allowances When do I make Self Assessment payments and file my tax return? How do I pay tax on self-employed income? What tax allowances am I entitled to? What is the trading allowance? What National Insurance do I pay if I am self-employed? What is the Construction Industry Scheme (CIS)? Tax checks for taxi, private hire and scrap metal licences How do I work out my profits for universal credit? Do I have to pay VAT if I am self-employed? What is Making Tax Digital for VAT? Pensions and self-employment How do I repay my student loan if I am self-employed? Introduction to enquiries
Pension jargon buster Approaching retirement What is income? How do I work out my tax? What income is taxable? What tax allowances am I entitled to? What tax rates apply to me? How is my tax collected? How do I check my coding notice? Tax code problems on retirement What should I do if I have not paid enough tax? What tax do I pay on savings and dividend income? How do I claim any tax back? Do I need to complete a tax return? What National Insurance do I pay after retirement? What happens if I retire abroad? What is the tax position when I take money from my pension flexibly? How do I cash in my small pension? What tax do I pay on my state pension lump sum? What is state pension deferral?
Taxes on death: overview Dealing with the deceased's own tax affairs Tax on income and gains after death Death of a spouse or civil partner Joint property on death Pension and life assurance policies on death Income from a deceased's person's estate Inheritance tax reliefs and exemptions State benefits on death Getting help with bereavement and inheritance tax Bereavement jargon buster
