If you are coming to the UK to work, study or carry out research, you may need to pay tax on your income.
The UK has four nations — England, Scotland, Wales and Northern Ireland — and some tax rules differ depending on where you live. Your tax position can also depend on your tax residence, the type of income you receive and whether you have income from another country. This section provides an introduction to the main tax issues that international researchers should be aware of, with links to more detailed information.
Income Tax
Most employees pay Income Tax through Pay As You Earn (PAYE), with tax normally deducted from their salary by their employer.
The UK tax year runs from 6 April to 5 April the following year.
Income Tax arrangements differ across the UK:
-England and Northern Ireland use the standard UK Income Tax rates.
-Scotland has its own Income Tax rates and bands for Scottish taxpayers.
-Wales has devolved Income Tax powers and Welsh Rates of Income Tax.
Find out more:
-Income Tax in England and Northern Ireland
Tax residence and international income
If you are moving to the UK from another country, your tax residence is important in determining your UK tax position. The UK uses the Statutory Residence Test, which considers factors including how much time you spend in the UK, your work and your connections with the UK. The 183-day rule is one part of the residence rules; it is not the only test that determines UK tax residence.
If you continue to receive income from another country while living or working in the UK, you may need to consider both UK tax rules and the rules of the other country. The UK has double taxation agreements with many countries. Some tax treaties contain special provisions for teachers, professors or researchers. These provisions vary between countries and conditions apply.
Scholarships, fellowships and research funding
Researchers may receive funding in different forms, including scholarships, studentships, fellowships, research grants and employment income. These payments do not necessarily have the same tax treatment.
Some scholarships can be exempt from Income Tax, while payments that are actually employment income or remuneration for services may be taxable. Do not assume that a payment is taxable or tax-free simply because it is described as a scholarship, fellowship or grant. For more detail, see HMRC’s guidance on scholarships.
National Insurance
National Insurance is separate from Income Tax. Employees normally pay National Insurance contributions through their salary, while employers normally make their own contributions. Different rules apply depending on your employment or self-employment circumstances.
Buying property in the UK
If you buy property in the UK, you may have to pay a property transaction tax. The tax depends on where the property is located:
-England: Stamp Duty Land Tax (SDLT)
-Northern Ireland: Stamp Duty Land Tax (SDLT)
-Scotland: Land and Buildings Transaction Tax (LBTT)
-Wales: Land Transaction Tax (LTT)
Different rates and rules apply in each nation. Your circumstances can also affect the amount you pay, including whether you already own property and, in some cases, whether you are treated as non-UK resident for the relevant property-tax rules.
Read more about buying property in the UK – property taxes:
Land and Buildings Transaction Tax — Revenue Scotland
Land Transaction Tax — GOV.WALES
Explore tax information
Use the pages below for more detailed information relevant to your circumstances.
Income Tax
-Income Tax in England and Northern Ireland
International Researchers
-Tax residence and international income
-Scholarships, fellowships and research funding
Property
-Buying property in the UK - property taxes
Important
Tax rules and rates can change, and your individual tax position will depend on your circumstances.
This information is a general guide and is not a substitute for professional tax, legal or financial advice. Always check the latest information from the relevant government authority.
Last reviewed: [October 2026]