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Working in the UK as an Italian: taxes, NI Number, residence
If you move to work in the UK, the rules are slightly different from other countries. You must register for National Insurance, file a self-assessment, and notify the Italian Revenue Agency of your residency change. This guide covers everything step by step.
Authority
HMRC (UK Revenue and Customs)
Time
2–3 ore
Updated
Apr 2026
What you need
- ✓Italian tax code
- ✓Valid passport
- ✓UK address
- ✓Proof of residence (utility bill, contract)
- ✓SPID (for Italian procedures)
Step-by-step procedure
1
Register for National Insurance (NI Number)The National Insurance Number is the UK equivalent of the tax code. Call HMRC (Her Majesty's Revenue and Customs) at +44 300 200 3500 or register online. You have 3 months to do so after arrival.
If you are in the UK for more than 183 days/year, you are UK tax resident and pay taxes there, not in Italy.
2
Notify the Italian Revenue Agency of your residency changeComplete Form AA/4 online via SPID specifying your transfer to the UK. If you are no longer tax resident in Italy, you will not pay Italian taxes on UK income.
3
If you are an employee: register for PAYEYour UK employer will manage taxes via PAYE (Pay As You Earn). You don't need to do anything else, except make sure taxes are withheld correctly.
PAYE is the UK automatic system: your employer deducts taxes directly from your salary.
4
If you are self-employed: file your annual self-assessmentRegister as self-employed with HMRC (online). You must file a self-assessment income tax return by January 31 after the end of the UK tax year (April 5). You pay UK taxes based on this.
The UK tax year starts April 6 and ends April 5, different from the Italian year (January 1 - December 31).
5
Manage INPS contributions if you are self-employedIf you are self-employed in the UK, you can continue to pay INPS voluntarily for your Italian pension, or join the UK pension system (National Insurance Contributions for self-employed). This depends on the Italy-UK bilateral agreements.
Contact INPS to verify if you fall under mandatory or voluntary contributions for self-employed.
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HMRC Self-Assessment Helpsheet — Working in UK
HMRC (UK Revenue and Customs)
Frequently asked questions
Responsible authority
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The information in this guide is for orientation only and does not constitute legal or tax advice. Always verify on the official portal of the responsible authority.
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