If you are coming to England or Northern Ireland to work, study or carry out research, you may need to pay Income Tax on your income.
The Income Tax rules described on this page apply to taxpayers in England and Northern Ireland. Scotland and Wales have different Income Tax arrangements.
How Income Tax works
Income Tax is charged on taxable income above any applicable tax-free allowances. If you are an employee, Income Tax is normally deducted from your salary through Pay As You Earn (PAYE) by your employer. The UK tax year runs from 6 April to 5 April the following year.
For the 2026–27 tax year, the standard Personal Allowance is £12,570. This is the amount of income you can normally receive before paying Income Tax. The Personal Allowance is reduced for people with adjusted net income above £100,000 and can be reduced to zero.
Income Tax rates for 2026–27
For England and Northern Ireland, the standard Income Tax rates are:
| Tax band | Rate |
| Personal allowance | 0% up to £12,570 |
| Basic rate | 20% |
| Higher rate | 40% |
| Additional rate | 45% |
The tax rates apply to the relevant portions of your taxable income rather than to your entire income once you enter a higher tax band. Savings and dividend income can be subject to different rules and allowances.
Paying tax through PAYE
If you are employed by a university, research organisation or company, your employer will normally deduct Income Tax and National Insurance from your salary before paying you.
You will normally receive a tax code from HM Revenue and Customs (HMRC). Your tax code is used by your employer to calculate how much tax to deduct.
If you have more than one job or source of income, your tax position may be more complicated.
Self Assessment
You may need to complete a Self Assessment tax return if, for example, you are self-employed, have certain types or amounts of untaxed income, or HMRC tells you that you need to file a return.
If you are an international researcher
If you are coming to England or Northern Ireland from another country, your tax position can depend on:
-whether you are UK tax resident;
-the type of income you receive;
-whether you continue to receive income from another country; and
-whether a double taxation agreement applies.
If you receive a scholarship, fellowship or research grant, do not assume that it is automatically taxable or tax-free. The treatment depends on the nature of the payment and your circumstances.
More information
Income Tax rates and Personal Allowances — GOV.UK
Tax residence and international income
Last reviewed: [October 2026]