Tax on foreign income
If you come to study in the UK
Foreign students usually do not pay UK tax on foreign income or gains, as long as they鈥檙e used for course fees or living costs like:
- food
- rent
- bills
- study materials
Check that the country your income鈥檚 from has a 鈥�double-taxation agreement鈥� that covers students.
HM Revenue and Customs (HMRC) may ask you to account for your living costs if they鈥檙e more than 拢15,000 in a tax year (excluding course fees). The tax year is from 6 April to 5 April the following year.
When you need to pay tax
You may need to pay tax on your foreign income in the normal way if you:
- are from a country without a double-taxation agreement for students
- have other income that you do not bring to the UK
- bring it to the UK and spend it on things other than living costs and course fees
- plan to stay in the UK as your permanent home (鈥�domicile鈥�)
If you work in the UK
Some double-taxation agreements mean you do not pay UK tax on your income if you work while you鈥檙e a student.
If your country does not have an agreement like this, you have to pay tax in the same way as others who come to live in the UK.