If you receive any income from foreign countries while living permanently in the UK you are required to pay tax on such amount you receive. However, if you are a temporary resident, you may need to pay tax only on overseas income you bring into the UK. If there is a double taxation agreement between the UK and a country in which income originates you will not have to pay tax twice.

All your income from outside the UK is considered income from overseas or foreign country. The UK excludes the Isle of Man, Channel Islands and the Republic of Ireland. Overseas income can include pensions, income from overseas investments, rental income, or earnings from working abroad. The amount of tax you will pay on overseas income depends on where you are resident, ordinarily resident and domiciled.

You are considered a resident for that year for tax purposes if you are in the UK for 183 days or more in a tax year, or if you come to live in the UK permanently or to remain for three years or more you're resident from the date of arrival. Also, you are also treated as resident if you are in the UK for an average of 91 days or more in a tax year. It is worked out over a maximum of four consecutive tax years.

You will be considered as an ordinarily resident if you are resident in the UK year after year. Also, you are treated as ordinarily resident in the UK from the date you arrive if it is clear that you intend to stay for at least three years. On the other hand, your domicile is normally acquired at birth, but this is a general law concept covering a range of factors. You can be more than one of these in the UK or none.

You can make a claim only to pay tax on overseas pension income that you bring into the UK. But this does not apply to a pension from the Republic of Ireland. If you do not make a claim to be taxed on the remittance basis, you're liable to tax on all overseas pensions whether or not received in the UK. The charge is on 90 per cent of the actual amount of the pension. You will pay tax on earnings from work you do abroad if you bring them into the UK.

If you work for an overseas employer and you do all your work in the UK, you will pay tax on all your earnings. If you work partly in the UK, you will pay tax on the part of your earnings allocated to that work. You usually allocate your earnings by looking at the number of days you work in the UK and the number of days working abroad.

In case your employer is British, or from the Republic of Ireland you will pay tax on all your income from such occupations. If your employer is not British or from the Republic of Ireland, and you only work abroad, you'll only pay tax on any earnings you bring into the UK. If you do any work in the UK you'll pay tax on all your earnings.

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