Payroll Advice for Staff from Overseas

Coming from overseas to the UK can be confusing with many different tax regimes, social security implications and forms to complete.

This section aims to assist you with finding information on these topics and will ensure that the Payroll department at UCL has been informed of all the relevant information to allow us to set up your payroll records accurately. 

Coming from overseas to the UK can be confusing with many different tax regimes, social security implications and forms to complete. This section aims to assist you with finding information on these topics and will ensure that the Payroll department at UCL has been informed of all the relevant information to allow us to set up your payroll records accurately.

• Paying into a UK Bank Account   
  Payroll Services can pay your salary into a UK bank account or building society. We are currently unable to make electronic payments overseas. Therefore staff are required to set up a UK bank account for this purpose. To facilitate this, we offer a bank introductory letter.
  Read more about opening a UK Bank Account.
   
• Tax
  If you are coming from overseas to the UK you will need to complete a P46:   http://www.hmrc.gov.uk/forms/starterchecklist.pdf  Please return this form to Payroll Services, UCL, Gower Street, London, WC1E 6BT.
  
  Further information regarding employees from overseas can be found on the HMRC website.  If and when you leave the UK, you may be entitled to a refund of tax paid. For further information visit the HMRC webpage.
   
• National Insurance  
  If you are coming from overseas to work in the UK you should apply for a National Insurance Number. This number is a unique identifier for you, and will allow any social security benefits that you may be entitled to, to accrue against your record. Please see here for further guidance.  There may be circumstances where you will be paying social security contributions in an EU country, and do not therefore need to pay contributions in the UK. Similarly, there may be circumstances where you are paying social security contributions (National Insurance contributions) in the UK and do not need to pay contributions in another country. Please contact Payroll Services for more information regarding National Insurance liability.

For more information on coming to work in the UK from overseas, please see the HMRC webpage .