If you are moving to the UK on a spouse visa, understanding your tax obligations is essential to avoid unexpected bills, penalties, or even immigration complications. UK tax rules can be complex, but with the right information, you can plan ahead, remain compliant, and make the most of available allowances.
Do Spouse Visa Holders Have to Pay UK Tax?
Yes. However, the amount and type of tax you pay depend on your UK tax residence status, determined by the Statutory Residence Test (SRT).
You are automatically a UK tax resident if:
- You spend 183 days or more in the UK in a tax year (6 April–5 April).
If you do not meet the automatic rule, HMRC will review your ties to the UK, such as:
- Having a home in the UK
- Working in the UK for 40 or more days in the tax year
- Having a spouse or children living in the UK
Split-Year Treatment: If you move to the UK partway through a tax year, you may be taxed as a resident only for part of that year.
Example:
Maria arrived on a spouse visa. She began working in September and travelled abroad for two months. Because she spent over 183 days in the UK, she is classed as a UK tax resident and must report her worldwide income.
Check Also: English Language Requirement for UK Spouse Visa
UK Income Tax Rates and Allowances:
England & Northern Ireland
| Band | Taxable Income | Tax Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic Rate | £12,571 – £37,700 | 20% |
| Higher Rate | £37,701 – £125,140 | 40% |
| Additional Rate | Over £125,140 | 45% |
Scotland has different income tax rates and bands. View details at gov.scot.
If You Are Employed in UK:
- You will pay tax through the Pay As You Earn (PAYE) system, where your employer deducts income tax and National Insurance from your wages before payment.
- Check that your tax code is correct to avoid overpaying or underpaying tax.
- Keep payslips and your annual P60 for records, as they may be needed for immigration or financial purposes.
If You Are Self-Employed:
- Register with HMRC as self-employed within three months of starting work.
- File an annual Self Assessment tax return by 31 January following the end of the tax year.
- You will pay both:
- Income Tax (on profits after expenses)
- National Insurance: Class 2 and Class 4 contributions
- Keep receipts for all business expenses you plan to claim.
National Insurance Contributions (NICs):
Employed individuals:
- 8% on weekly earnings between £242 and £967
- 2% on weekly earnings over £967
Self-employed individuals:
- Class 2: £3.45 per week if profits exceed £12,570 per year
- Class 4: 8% on profits between £12,570 and £50,270, plus 2% on profits above £50,270
Overseas Income:
If you are a UK resident, you must report:
- UK earnings
- Foreign earnings (salary, rental income, dividends, interest)
Non-domiciled residents may choose the Remittance Basis, meaning they only pay UK tax on overseas income brought into the UK.
However:
- In most cases, you will lose your Personal Allowance when using this basis.
- If you have been a UK resident for at least 7 of the previous 9 tax years, you may be required to pay an annual Remittance Basis Charge starting at £30,000.
Avoiding Double Taxation:
The UK has double taxation agreements with many countries to prevent income from being taxed twice.
You can usually claim:
- Foreign Tax Credit Relief — credit for foreign tax already paid
- Treaty Relief — special rules under a specific agreement
How to claim:
- Report foreign income on your tax return
- Provide evidence of tax paid abroad
- Complete the relevant HMRC claim form
Full list of UK tax treaties: HMRC Double Taxation Agreements
Checklist for Spouse Visa Holders:
- Determine your tax residence status using the SRT
- Keep a log of days spent in and out of the UK
- Check your tax code if employed
- Register with HMRC if self-employed
- Track all sources of income (UK and overseas)
- Keep receipts for deductible expenses
- Check eligibility for double taxation relief
Professional Assistance:
At UK Spouse Visa, our immigration and tax specialists can:
- Confirm your tax residence status
- Help you register with HMRC
- Ensure you meet both immigration and tax compliance requirements
Contact us to arrange a consultation.
Frequently Asked Questions:
Will paying tax help my visa or ILR application?
While paying tax does not directly affect visa approval, evidence of lawful income and tax compliance can strengthen an application.
Q: Do I need notify HMRC when I arrive in the UK?
Only if you are self-employed or have income not taxed through PAYE.
If I earn only from overseas, do I still pay UK tax?
If you are a UK tax resident, yes unless you qualify for and claim the Remittance Basis.