Tax if you Return to the UK

Tax if you Return to the UK

If you come back to the UK after living abroad, you will usually be classed a UK resident again. This means you pay UK tax on:
You stayed UK resident if you were abroad less than a full tax year (6 April to 5 April the following year). This means you usually pay UK tax on foreign income for the entire time you were away.

What to do when you are Back

You may need to register for Self Assessment, for example if you start working for yourself or have other income or gains from the UK or abroad.
 
You do not need to register if you are an employee and do not have other untaxed income to report.

If you Return to the UK Within 5 years

You may have to pay tax on certain income or gains made while you were non-resident. This does not include wages or other employment income.
 
These rules (called ‘temporary non-residence’) apply if both:
  • you return to the UK within 5 years of moving abroad (or 5 full tax years if you left the UK before 6 April 2013)
  • you were a UK resident in at least 4 of the 7 tax years before you moved abroad
Chapter 6 of HMRC’s guidance note to the Statutory Residence Test has more information about:
  • temporary non-residence
  • what income and gains you will need to pay tax on

National Insurance

You will usually start paying National Insurance again if you work in the UK.
 
If you did not pay it while you were abroad, you can check your National Insurance record to see how your State Pension might be affected.
 
 
You do not always need to pay National Insurance if you are not coming to the UK permanently.
 
Contact the International Pension Centre if you want to move a pension to the UK.
 
For further information: