Arriving in the UK

Having the necessary knowledge about the UK tax system will make life easier by helping you comply with taxation and NIC requirement, and in many cases minimise tax and obtain missed benefits from NIC.

Coming to the UK permanently or for more than 2 years

You will be treated as resident and ordinarily resident from the date you arrive and taxed on your income from this date by concession.

Coming to the UK for less than 2 years

You will be resident for a tax year if:

• You are in the UK for 183 days or more; or
• You have visited the UK regularly and after 4 tax years your visits during those years average 91 days or more a tax year - you will be treated as resident from the beginning of the 5th year.