United Kingdom — Tax: Income Tax

Key facts

• Top statutory personal income tax rate (national plus sub-national): 45% (2025)
• The top rate applies from about 2.2 times the average wage (2025)

Steps

1. Determining Tax Residency — The UK uses a 'Statutory Residence Test' (SRT) to determine an individual's tax residency status. The SRT considers factors such as the number of days spent in the UK, the individual's nationality, and their ties to the UK.
2. Registering with HMRC — Individuals who are tax resident in the UK must register with HMRC (Her Majesty's Revenue and Customs) and obtain a Unique Taxpayer Reference (UTR) number.
3. Filing Tax Returns — Individuals must file a tax return with HMRC by the specified deadline, which is typically 31st October following the end of the tax year (5th April).

Costs

• Tax Preparation Fees: Varies depending on the tax professional or software used

Timelines

• Tax Year End: 5th April
• Tax Return Filing Deadline: 31st October following the end of the tax year

Required documents

• National Insurance number
• Passport
• Proof of address

Common mistakes

• Not registering with HMRC as required
• Failure to file tax returns on time

What this figure does not cover

This is the top marginal rate only. The lower brackets, allowances, social security contributions, special regimes for new residents or expatriates, and how tax residency is decided are not covered here. Check the national tax authority for your situation.