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Taxes – United Kingdom

Updated : 24/02/2014

Income taxes abroad

What's your situation?

I'm an employee

Which income will be taxed in United Kingdom?

  • Live in the United Kingdom? You must pay tax on your worldwide income there.

    (criterion: you lived there for at least 183 days in a 12‑month period)

  • Live in the United Kingdom but for less than 183 days? You are not considered tax resident and pay tax only on the income earned in the UK.

  • Income from other EU countries? Check you never pay tax twice on the same income.

You begin paying social-security contributions as soon as you start work in the UK.

Your employer usually deducts your social-security contributions from your earnings.

How much will you pay?

What's left of your gross income in the United Kingdom after deduction of taxes and social-security contributions?

Online tax calculator – United Kingdom

Income tax rates

Income tax is progressive — the more you earn, the higher your rate.

Info on taxation in the UK

Info on income tax rates and allowances

Social security rates vary depending on the level of earnings and other factors.

Info on social security rates

Take into account:

  • tax allowances available for all British residents
  • any deductions you are entitled to for certain types of expenditure.

When and how do you pay?

As an employee, you can pay your income tax under a system called Pay As You Earn (PAYE). Under PAYE, your employer deducts tax from your salary and pays it over to the Inland Revenue.

Many people whose income is wholly or mainly dealt with through PAYE do not need to complete tax returns. Those with more complicated tax affairs may need to complete a return.

Do I need to complete a UK tax return?

How to appeal / complain

If you have a complaint about the way in which your tax affairs have been handled or wish to appeal against a HM Revenue & Customs decision, you can do so.

How do I file a tax complaint in the UK?


HM Revenue & Customs

Check also what your EU rights are.

Contact points

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