For those considering moving to the United Kingdom
There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in the United Kingdom.
48
Marginal tax rate
0
Wealth tax
Overview of personal taxation in UK – updated per 2025
What is required to establish tax residency in UK?
Questions regarding the establishment of tax residence status in the United Kingdom are determined on the basis of a specific and discretionary overall assessment, taking into account the extent of the individual's physical presence in the country and their connections to the United Kingdom and other jurisdictions.
Which types of income are taxable in UK?
Resident taxpayers are taxed on their worldwide income in the United Kingdom.
What tax rates apply in UK?
The United Kingdom has a progressive tax system, with rates ranging from 8,75 to 48%.
Does UK grant tax credit for foreign taxes?
The United Kingdom grants tax credit for taxes paid abroad, limited to the amount of British tax payable on the same income.
Is there wealth tax in UK?
The United Kingdom does not levy wealth tax.
What is the tax year in UK?
The United Kingdom has a tax year that differs from the calendar year. The tax year in the United Kingdom runs from 6 April to 5 April.
When must the tax return be filed in UK?
The individual tax return in the United Kingdom must generally be filed by 31 January of the year following the tax year.
What is the name of the tax authorites in UK?
The name of the tax authorities in the United Kingdom is HM Revenue & Customs, Revenue Scotland and Welsh Revenue Authority.
How many countries does UK have tax treaties with?
The United Kingdom has tax treaties with approximately 140 countries, including Norway.
Contact
Atle Melø
Partner
amelo@melo.no
+47 951 80 979
Our tax partner in UK
Through our unique global partnership with Tax Advisory Partnership we are able to work together with local lawyers and advisers in questions regarding domestic tax rules and other legislation in UK.
