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International students

Updated on 6 April 2023

Types of student

If you have come to the UK to study, you may well interact with our tax system. Here, we give you some brief information and signpost you to other sources of help.

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I normally live overseas. How does the UK tax system treat me?

The first thing you need to know is that the UK has a tax system that attempts to not discriminate against any particular groups of people. You should find your tax situation similar to most UK students.

What is the starting point for me?

You will find some background information in our tax basics section.

Broadly, under the UK system you are liable to UK taxation on your worldwide income if you are resident in the UK for tax purposes. However, your income which is sourced outside the UK may not be liable to tax in certain circumstances. If you are not resident in the UK, you are still liable to UK taxation on your UK-sourced income.

When will I get involved with the UK tax system?

The extent to which you interact with the tax system will depend on your personal circumstances. You should normally expect to have to pay tax on any kind of income arising from working, whether for yourself or for an employer, and on all investment income: for example, bank interest or property income. Where you are living within the UK can affect what tax you pay because Scotland has exercised its powers to set its own rates and bands of Scottish Income tax.

Once you have sorted out what income you have that may be liable to UK taxation, you can then use the other areas of this website to minimise the tax you pay as you go along or to help you claim a refund, if one is due.

Where can I find more information about the UK tax system?

Much guidance about the general tax system is available from HM Revenue & Customs (HMRC – the UK tax authorities). This information is often not specifically aimed at students and especially not at international students, so you should find the information on this website helpful. You may also wish to consult our migrants section. There is some limited guidance for international students studying in the UK on GOV.UK.

In other pages, we cover:

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

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