UK tax advice
Tax liability in the UK follows tax residence rather than nationality, and residence is measured by the statutory residence test. In the 2026/27 tax year the personal allowance is £12,570 and the basic rate band begins above it.
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Where a person pays tax is a separate question from where they live day to day, and the UK answers it with a published test rather than with a passport. The company side is at UK financial solutions.
01
Who counts as a UK taxpayer?
GOV.UK states that liability is determined by tax residence rather than by nationality: a person treated as resident is taxed on worldwide income, and a person not resident is taxed only on income arising in the UK.
Residence is decided by the statutory residence test, which counts days and ties rather than intentions. Whether a particular year makes someone resident is a technical question for a tax adviser.
02
What are the UK income tax rates?
On HMRC's published 2026/27 table the standard personal allowance is £12,570. Income from £12,571 to £50,270 is taxed at 20 per cent, from £50,271 to £125,140 at 40 per cent, and above £125,140 at 45 per cent.
| Band | Rate |
|---|---|
| Up to £12,570 | 0% (personal allowance) |
| £12,571 – £50,270 | 20% |
| £50,271 – £125,140 | 40% |
| Above £125,140 | 45% |
03
How is foreign income taxed for new arrivals?
HMRC removed the remittance basis on 6 April 2025 and introduced a four-year foreign income and gains regime. It is open to people who have not been UK tax resident for at least the previous ten years.
The regime replaces a rule that had run for decades, so material written before April 2025 describes a system that no longer exists. Whether a person qualifies turns on the ten-year residence history.
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04
Is there a double taxation agreement with Türkiye?
The double taxation agreement between Türkiye and the United Kingdom entered into force on 26 October 1988. It has effect in the UK from 1 April 1989 for corporation tax and from the corresponding date for income and capital gains tax.
An agreement determines which country taxes a given kind of income and how relief is given for tax already paid. It does not remove the obligation to declare, which is a separate matter.
05
What are the Self Assessment deadlines?
On HMRC's calendar for the tax year running 6 April 2025 to 5 April 2026, the deadline to notify is 5 October 2026, a paper return is due by 31 October 2026, and an online return and payment by 31 January 2027.
| Obligation | Deadline |
|---|---|
| Notify HMRC | 5 October 2026 |
| Paper return | 31 October 2026 |
| Online return and payment | 31 January 2027 |
06
Who is permitted to give tax advice in the UK?
HMRC's published standard for agents applies to all tax agents, including those who belong to no professional body. The standard was last updated on 9 February 2024 and sets out what HMRC expects of anyone representing a taxpayer.
Because tax agency is not a closed profession in the UK, membership of a body such as ICAEW or ACCA is the practical way to verify a representative. British Global refers to agents whose membership is verified on a public register.
Sources
- GOV.UK — UK tax liability is determined by tax residence rather than nationality; a resident is taxed on worldwide income and a non-resident only on UK income. — 26 August 2026
- GOV.UK — For 2026/27 the personal allowance is £12,570, with 20 per cent to £50,270, 40 per cent to £125,140 and 45 per cent above. — 26 August 2026
- GOV.UK — The remittance basis was removed on 6 April 2025 and replaced with a four-year foreign income and gains regime open to those not UK tax resident for the previous ten years. — 31 August 2026
- GOV.UK — For the 2025-26 tax year the notification deadline is 5 October 2026, the paper return 31 October 2026, and the online return and payment 31 January 2027.
