The rules for National Insurance contributions (NIC) are different to those for tax. If you are in a cross-border situation, make sure you understand where you need to pay social security on your earnings. We also have more detailed guidance if you are self-employed or if you work regularly in more ...

We provide an overview of the UK tax considerations when leaving the UK.

If you are coming to the UK from overseas, as a first step you need to understand your immigration status.

You may have to pay taxes in both the UK and another country if you are resident here and have income or gains abroad, or if you are non-resident here and have income or gains in the UK.

If you are not resident in the UK, then in general you are liable to UK tax on UK income and gains on certain assets. However, there are certain exceptions.