Coming to work in the UK
In this section:
- Documents you need before you can work in the UK
- Paying UK tax and National Insurance – an introduction
- Working for someone else (employed)
- Working for yourself (self-employed)
- Working in the construction (building) industry
- Tax on income and gains outside the UK
- Financial help if you are on a low wage or have children
- The National Minimum Wage
Working for someone else (employed)
If you work for someone you are ‘employed’. The person you work for is your ‘employer’. Your employer takes Income Tax and National Insurance from your wages and pays it to HM Revenue & Customs (HMRC).
On this page:
- Forms when you start work
- How to check how much tax you have paid
- Your right to the National Minimum Wage
- Forms when you leave work
- Leaving the UK
- More useful links
Forms when you start work
When you first start work in the UK your employer will give you a form to fill in from HMRC called ‘P46 Employee without a P45’. The information you put on the form will help make sure you pay the right tax. If HMRC needs more information they will contact you.
How to check how much tax you have paid
You will get a payslip each week or month from your employer. This shows you how much Income Tax and National Insurance you have paid in that week or month.
After the end of the tax year (5 April) your employer will give you a document called a ‘P60 End of Year certificate’. This shows your total pay for the year and how much tax and National Insurance you have paid. Your employer must give you the form P60 by no later than 31 May if you were working for them on 5 April.
To find out more about tax and National Insurance if you’re employed, read our guide by following the link below.
Find out more about tax for the employed
Your right to the National Minimum Wage
By law your employer has to pay you at least the National Minimum Wage. There are different minimum wage rates for different groups of workers. Rates may change each year. Read our guide below to find out more.
More about the National Minimum Wage
Forms when you leave work
When you leave a job your employer gives you parts 1A, 2 and 3 of a form called a ‘P45’. It's a record of your pay and the tax that has been deducted so far in the tax year. It shows:
- your tax code and PAYE (Pay As You Earn) reference number
- your National Insurance number
- your leaving date
- your earnings in the tax year
- how much tax was deducted from your earnings
When you start a new job, or claim Jobseeker's Allowance, you give parts 2 and 3 of the form to your new employer or to the Jobcentre.
Leaving the UK
If you're leaving the UK you must tell HMRC by contacting your Tax Office (see the link below).
Your Tax Office will give you form P85 to get any tax refund you're owed and work out if you'll become non-resident. If you still need to complete a tax return after you leave they'll let you know.
