Tax if you return to the UK
If you come back to the UK after living abroad, you鈥檒l usually be classed a UK resident again. This means you pay UK tax on:
- your UK income and gains
- any foreign income and gains - although you may not have to if your permanent home (鈥�domicile鈥�) remains outside the UK
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鈥檙e 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 don鈥檛 need to register if you鈥檙e an employee and don鈥檛 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 doesn鈥檛 include wages or other employment income.
These rules (called 鈥榯emporary non-residence鈥�) 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鈥檚 guidance note to the Statutory Residence Test has more information about:
- temporary non-residence
- what income and gains you鈥檒l need to pay tax on
National Insurance
You鈥檒l usually start paying National Insurance again if you work in the UK.
If you didn鈥檛 pay it while you were abroad, you can check your National Insurance record to see how your State Pension might be affected.
Find your National Insurance number if you鈥檝e lost it.
You don鈥檛 always need to pay National Insurance if you鈥檙e not coming to the UK permanently.
Contact the International Pension Centre if you want to move a pension to the UK.