Anyone who is over 18 years-old, and who is resident in the UK (excluding the Channel Islands and the Isle of Man) for tax purposes. If you are working overseas, but work for the Crown or are on active service, you will be treated as being resident. If you are the spouse or civil partner of someone who is working for the Crown overseas, you will also be treated as being resident.
Can't find your answer?

We're here to help. Get in touch and we’ll get back to you as soon as we can.

Contact us

Back to support