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Updated : 02/10/2014

Income taxes abroad – United Kingdom

What's your situation?

I'm an employee Choose country

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Common rights across EU countries


* Information not yet provided by national authorities

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?

Links

HM Revenue & Customs

Check also what your EU rights are.


I'm self-employed Choose country

Choose country

Common rights across EU countries


* Information not yet provided by national authorities

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.

As soon as you start working in the UK as a self-employed person, you have to register to pay flat-rate Class 2 social security each week. Class 4 social security is levied on UK profits with income tax.

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

Income tax rates and allowances

Take into account:

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

Check here for social security contributions.

When and how do you pay?

You are required to complete a "self assessment" tax return every year, providing full details of your income and capital gains. These figures will determine the amount of tax you will be required to pay (subject to any further checks).

The tax year runs from April 6th until April 5th of the next year.

Deadline for paper tax returns — 31 October.

Deadline for online tax returns — 31 January.

How to appeal / complain

If you don't agree with the way your tax affairs have been handled or wish to appeal against a HM Revenue & Customs decision, you can file a tax complaint.

Links

Tax laws – EU and individual countries

Check also what your EU rights are.


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