Scope
The purpose of this guide is to provide a general response to the more frequently asked questions concerning direct
taxes in the UK by those coming to the UK. To that end individuals coming to the UK should also acquaint
themselves with the variety of indirect taxes that apply, such as VAT, business rates and council taxes.
The direct taxes dealt within this guide concern income tax, which is directed towards an individuals earned and
unearned income, capital gains tax (CGT) which is applied to capital gains on the disposal or deemed disposal of
capital assets, such as investments and property, and inheritance tax (IHT) which arises in relation to one’s estate on death, and in connection with certain gifts into trusts.
How do I claim for the UK tax paid if I still have to pay tax in my home country?
If you are taxed twice in different countries in respect of the same income, you may be able to claim relief for any
double taxation charge. Relief is generally limited to the lower of the foreign or UK tax charged.
Double taxation relief can only be claimed in respect of income subject to the RBA to the extent that it is brought
into the UK. The rules are nonetheless complex.