The Inland Revenue's website (http://www.hmrc.gov.uk) provides useful information on taxation in the UK. On arrival in the UK, expats should complete and submit form A86 (available from the website) to their local tax office, for use in determining their correct tax status and allowances.

All employees and self-employed people that are resident in the UK for 183 days or more in the tax year are liable for payment of tax on their UK or overseas-generated income, although a certain amount of income is allowed before tax is payable. People who are resident for less than 183 days in the year may still be liable for tax under other tests, details of which are available on the Inland Revenue website.

Tax payments range from 10% to 40% of income, the tax bracket that you fall into being dependent on the level of your salary or income.

If you live in the UK for less than 6 months, and are paid by a non-resident employer, you may not be liable to tax in the UK. Your tax position will depend on your residence status, and the terms of any double taxation agreement in force. The Inland Revenue website provides details of double taxation agreements between the UK and other countries.