When does the UK tax year start?

On 6 April, and it ends on 5 April the next year. It's different from Australia (1 July to 30 June) and New Zealand (1 April to 31 March).

Do I pay UK tax on money I earned in Australia or New Zealand before I moved?

Generally not on pay earned before you became UK resident. If you arrive part-way through a tax year, the year can often be split so only the UK part is taxed here. After you arrive, the four-year rules for new residents can exempt foreign income and the pay for days worked abroad, if you claim them.

Do I need to file a UK tax return?

Not if all your income is taxed through PAYE and you have nothing to claim. You do if you want to claim the new-resident reliefs, have untaxed income such as rent from a property back home, or HMRC asks you to.

What is the four-year rule for new UK residents?

If you hadn't been UK resident for the previous ten tax years, for your first four UK tax years you can claim to exempt foreign income and gains, and the pay for days you work outside the UK (Overseas Workday Relief). Each claim is made on a Self Assessment return and costs you your personal allowance for that year.

Moved to London from Australia or New Zealand? Your first UK tax years

Figures for England, Wales and Northern Ireland, checked against gov.uk on 27 October 2026. General information, not personal advice.

Moving to London from Sydney, Melbourne, Auckland or Wellington is exciting until the first payslip. The UK system works differently, and the first few years come with rules that can save you a lot, if you know to claim them.

The UK tax year runs 6 April to 5 April

Not July to June like Australia, or April to March like New Zealand. If you arrive part-way through a UK tax year, that year can often be split, so you're only taxed in the UK on what you earn from when you arrive. You're generally UK resident in any tax year you spend 183 days or more here, and often with fewer if you work full-time in the UK.

Your first payslips

New arrivals are often put on an emergency tax code, such as 1257L W1, M1 or BR, until HMRC has your details. That can take too much tax. Check your code in the HMRC app once you have your National Insurance number, and update it if it's wrong. You can start work before your National Insurance number arrives.

The four-year rules for new arrivals

Since April 2025, if you hadn't been UK resident for the ten tax years before you arrived, your first four UK tax years come with two reliefs:

Foreign income and gains: income and gains from outside the UK, such as interest or rent from back home, can be left out of UK tax.
Days worked outside the UK: the pay for days you work abroad, for example client trips or working from home over Christmas, can be left out too, up to 30% of your employment income (capped at £300,000). This is Overseas Workday Relief, and it doesn't matter whether the money is paid into a UK or overseas account.

Neither is automatic. You claim them on a Self Assessment return, and each claim costs you your £12,570 personal allowance for that year. So they're worth it when the relief is bigger than the allowance you give up, which depends on your pay and how many days you worked abroad.

Worked any days outside the UK since you moved here?

If you moved to the UK in the last few years and travel for work, or work from home while visiting family, part of your pay may not be taxable in the UK. The free check tells you in two minutes whether it's worth claiming.

Do the free check

When you need a UK tax return

You don't need one if everything is taxed through PAYE and you're not claiming anything. You do if you want to claim the new-arrival reliefs, if you have untaxed income such as rent from a property in Australia or New Zealand, or if HMRC sends you a notice. Register by 5 October after the end of the tax year; the online return and any tax due are due by 31 January.

Tax back home

Your tax position in Australia or New Zealand is separate, and depends on whether you're still resident there. The UK has double tax agreements with both, which decide where income is taxed and stop most double taxation. If you have a HELP or HECS debt, or a New Zealand student loan, repayments are usually still due while you're overseas. Check with the ATO or Inland Revenue.

Next: how to pay less tax in London.