United Kingdom - Tax Guide for Freelance Contractors
Welcome to our guide to UK Taxation. You will find a wealth of information which will be useful if you plan to work in, or place consultants in, the United Kingdom.
Our tax guides give a general overview of the actual taxation rates and rules at the time of writing. There are of course many ways to legally reduce tax or social security burdens in the United Kingdom. Please contact us for more information or an actual breakdown of your situation, and to find out more about our range of payroll and contact management services in the United Kingdom.
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UK Income Tax
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Useful Forms and Leaflets for UK Tax
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- if they spend 183 days or more in the country during the tax year
- if they visit the UK over four consecutive tax years for an average of 91 midnights or more per year. In this case the individual is regarded as resident from the beginning of the fifth year. However, if the visits were planned from inception then the individual may be regarded as resident from the beginning of the visits.
- Even if you make frequent trips abroad, whether for employment or other reasons, HMRC may consider that you have not ‘left’ the UK if you usually live in the UK and your home and settled domestic life remain there. You could therefore still be considered to be UK Tax Resident despite meeting the 'midnights' criteria.
- ordinary residence
- overseas allowances
- A personal allowance of £ 9’205. This will take effect in April 2013 and replaces the previous allowance of £ 8’105.
From tax year 2010/11, the personal allowance reduces - where the income is above £100'000 - by £1 for every £2 of income above the £100'000 limit. This reduction applies irrespective of age.
- 20% from £ 0.00 up to £ 35’000 (basic rate),
- 40% from £35'001 up to £150'000 (higher rate)
- 45% over £150'000 (additional rate)