If you come back to the UK after living abroad, you will usually be classed a UK resident (external link) again. This means you pay UK tax on:
your UK income (external link) and gains (external link)
any foreign income and gains (external link) - although you may not have to if your permanent home (‘domicile (external link)’) remains outside the UK
You stayed UK resident if you were abroad less than a full tax year (6 April to 5 April the following year). This means you usually pay UK tax on foreign income for the entire time you were away.
What to do when you are Back
You may need to register for Self Assessment, for example if you start working for yourself (external link) or have other income or gains from the UK or abroad (external link).
You do not need to register if you are an employee and do not have other untaxed income to report (external link).
If you Return to the UK Within 5 years
You may have to pay tax on certain income or gains (external link) made while you were non-resident. This does not include wages or other employment income.
These rules (called ‘temporary non-residence’) apply if both:
you return to the UK within 5 years of moving abroad (or 5 full tax years if you left the UK before 6 April 2013)
you were a UK resident in at least 4 of the 7 tax years before you moved abroad
Chapter 6 of HMRC’s guidance note to the Statutory Residence Test (external link) has more information about:
what income and gains you will need to pay tax on
You will usually start paying National Insurance (external link) again if you work in the UK.
If you did not pay it while you were abroad, you can check your National Insurance record (external link) to see how your State Pension might be affected.
Find your National Insurance number (external link) if you have lost it.
You do not always need to pay National Insurance if you are not coming to the UK (external link) permanently.
Contact the International Pension Centre (external link) if you want to move a pension to the UK.