Tax in the UK: What New Zealanders Need to Know in Their First Year

26 August 2026

UK tax runs on a different calendar and a different bracket structure to New Zealand's. Here's the practical version of what changes in your first year, not the full technical detail, that's what an accountant is for.

The tax year runs April to April

The UK tax year runs 6 April to 5 April, not the calendar year New Zealand uses, and not New Zealand's own 1 April to 31 March year either. If you move partway through the UK tax year, the year is usually split into a non-resident part and a resident part, so foreign income before your move typically isn't taxed as UK income, subject to specific conditions.

Income tax bands for 2026/27

How UK tax residency gets decided

The UK uses the Statutory Residence Test rather than a simple day-count rule. Broadly, you're automatically UK tax resident if you spend 183 or more days in the UK in the tax year, if the UK is your only home for 91 or more consecutive days with at least 30 of those spent there, or if you work full-time in the UK. Most people arriving on a work visa and settling in will meet this well within their first year.

Do you need to file a Self Assessment return?

If you're a standard employee paid through PAYE (Pay As You Earn), HMRC collects your tax automatically through your payslip and you generally don't need to file anything separately. Self Assessment becomes relevant if you have foreign income, are self-employed, are claiming split-year treatment for the year you arrived, or meet a few other specific triggers. Use gov.uk's own checker if you're unsure whether it applies to you.

Key Takeaways

The UK tax year runs 6 April to 5 April, a different calendar to both NZ's tax year and the standard calendar year.
The first £12,570 you earn is tax-free (the Personal Allowance), then 20%, 40% and 45% bands apply above that.
Residency is decided by the Statutory Residence Test, not a simple day count.
Most PAYE employees don't need to file a Self Assessment return, HMRC handles it automatically.

Frequently Asked Questions

Will I be taxed on income I earned in New Zealand before I moved?

Usually not, thanks to split-year treatment, which taxes you as UK-resident only from the point you actually arrive and settle, not for the whole tax year. Specific conditions apply, so check your situation with an accountant if it's not straightforward.

Do I need to tell New Zealand's IRD that I've left?

Your New Zealand tax residency status may change once you've genuinely settled overseas, which can affect how NZ-sourced income is taxed. This is worth checking directly with IRD rather than assuming, since the rules depend on your specific circumstances.

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