Site Menu

Can I Claim a Tax Rebate If I Worked or Studied in the United Kingdom?

Thousands of people every year go to the UK to study or work.  Many of them travel on a temporary basis – either on a short term visa or to complete a university course - before returning home.

If you have worked or studied in the UK, you may well have paid some income tax whilst you were there.  So, when you return home you may be eligible for a tax rebate.  Our guide explains when you may be eligible for a tax refund and how to claim one.

When Would I Be Eligible to Claim a Tax Rebate While Working & Studying in the UK?

If you do work in the UK while studying, you will normally pay UK tax and National Insurance in the same way as a UK resident. However, you may be entitled to reclaim tax that you have paid when you leave.  If you have earned below the UK’s annual personal allowance, you may well be due a rebate. 

When Would I Be Eligible to Claim a Tax Rebate While Working in the UK?

When you head to the UK to work, you will normally pay income tax on any UK earnings.  However, the amount of tax that you pay will be determined by whether you are ‘resident’, ‘ordinarily resident’ or both.

When Am I a UK Resident? 

You are ‘resident’ if you are in the UK for 183 days or more in a tax year or if you go to live in the UK permanently or to remain for three years or more.

When Am I an Ordinarily Resident? 

You are ‘ordinarily resident’ if you are resident in the UK year after year or if it is clear that you intend to stay for at least three years.

What If I Am a Resident But Not an Ordinarily Resident? 

You will pay tax on all your UK income as well as on the income from any work done abroad that you take into the UK.

What If I Am Both a Resident and Ordinarily Resident? 

You will pay income tax on all your income from work that you do in the UK as well as income from UK pensions and UK investments.

What If I Am Not a Resident? 

You will still pay tax on your income from any work you do in the UK.

How Do I Claim a Tax Rebate?

When you leave the UK – either as your work assignment is over or you have finished your studies - you must tell the UK’s HM Revenue & Customs (HMRC). Your UK Tax Office will give you Form P85 'Leaving the United Kingdom' to complete and this will determine if you are owed a tax refund.  HMRC will also work out whether you will become ‘non-resident’. Your tax refund will normally be paid directly into your bank account or you may receive a cheque for any tax rebate that you are due.