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Home : Tax Guide : Non Residents Tax Rules

Do Non Residents Have to Pay Income Tax in the UK?

The question of whether non-residents have to pay income tax in the UK depends on many factors. Some of the frequently asked questions about this topic are:

1. What is the definition of non-resident?
There are three classifications used to determine a person's residence status for income tax purposes. These are:

  • Domicile: this is the country that a person regards as his/her natural home. Each person has only one domicile and although it can be changed, it is often difficult to do so.
  • Ordinary residence- the country where a person lives for part of the year or makes occasional visits. These occasional visits need to be three months or more per year over a span of four consecutive years for a person to fit into this category.
  • Residence: a person resides in the UK for six months or more of each year or three months a year over a span of four years is considered to be a resident.

2. Do I have to pay income tax on income earned outside of the UK ?
If you are considered a resident of the UK and you earn income in another country, this is considered offshore earnings. You have to pay tax on this amount at the same rate as if you earned the money in the UK.

3. What about people who earn money form offshore earnings and only live in the UK for part of a year?
In this case, these people only pay tax on the portion of their income that they earned during the time they were living in the UK . Non-UK residents do not have to pay taxes in the United Kingdom on any earnings from offshore sources.

4. Do I have to pay UK income tax if I earn money in the UK but I am a resident of another country?
Anyone that earns money in the UK is liable for income tax.

5. Are there any allowances for non-UK residents?
Only certain non-UK residents qualify for allowances when it comes to filing income tax returns. These are:

  • all Commonwealth citizens
  • all nationals of European Union states, Norway , Iceland and Liechtenstein
  • all residents of the Channel Islands and Isle of Man

[Back to Tax Guide]

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