You may need to pay UK Income Tax (external link) on your foreign income, such as:
- wages if you work abroad
- foreign investments and savings interest
- rental income on overseas property
- income from pensions held overseas
Foreign income is anything from outside England, Scotland, Wales and Northern Ireland. The Channel Islands and the Isle of Man are classed as foreign.
Working Out if you Need to Pay
Whether you need to pay depends on if you are classed as ‘resident (external link)’ in the UK for tax.
If you are not UK resident, you will not have to pay UK tax on your foreign income.
If you are UK resident, you will normally pay tax on your foreign income. But you may not have to if your permanent home (‘domicile (external link)’) is abroad.
Reporting Foreign Income
If you need to pay tax, you usually report your foreign income (external link) in a Self Assessment tax return. But there is some foreign income that is taxed differently (external link).
If your Income is Taxed in More Than One Country
You may be able to claim tax relief (external link) if you are taxed in more than one country.
If you have not yet paid tax on the foreign income, you may need to apply for a certificate of residence (external link) to prove you’re eligible for relief.