You have to pay tax on your income (external link) if you come to live in the UK. Income includes:
- your pension (external link)
- savings interest
You will not have to pay UK tax if you only make short business trips here, for example, a training course or meeting.
How to Pay
If you are employed your employer will deduct Income Tax from your wages.
You may also have to send a tax return if you:
made a profit when selling (or ‘disposing of’) certain assets (external link), such as shares or a second home
have to pay UK tax on foreign income (external link), for example savings in an overseas bank account, rent on a property you let out or an overseas pension - this depends on if you are ‘resident’ in the UK (external link)
You may have to pay tax on UK income or gains made while you were abroad if you have lived in the UK before (external link).
You will usually pay National Insurance if you work in the UK. How you pay depends on whether you’re employed or self-employed (external link).
You will need to prove you can work in the UK (external link) to your employer.
Apply for a National Insurance number if you want to work or claim benefits in the UK (external link), including the State Pension.
When You do not Need to Pay
You do not need to pay National Insurance or get a number if you have either:
Portable Document A1, E101 or E102 that proves you pay National Insurance in another European Economic Area (external link) (EEA) country
a certificate from a country that has a bilateral agreement on social security with the UK
Ask the social security authority in your country for the document or certificate.
The countries with a bilateral agreement are:
Barbados, Bermuda, Bosnia and Herzegovina, Canada, Isle of Man, Israel, Jamaica, Japan, Jersey, Guernsey, Republic of Korea, Mauritius, Montenegro, North Macedonia, Philippines, Serbia, Turkey, USA.
You will not have to pay National Insurance for the first 52 weeks if you both:
are sent by an employer in your home country to work in the UK temporarily
come from a non-EEA and non-bilateral agreement country
If You are also Taxed Abroad
If You have Paid too Much UK tax
Claim tax relief or a tax refund owed (external link) if you are only working in the UK for a short time and plan to leave.
Apply to claim back tax (external link) if you are a foreign national assigned to the UK and you think you have paid too much.