Taxes and employment changes after Brexit

Leaving the European Union (EU) might affect your tax and employment. Here’s what you need to do if any of these changes affect you.

Could I be taxed twice on my income if I work abroad, either as a UK national working in the EU or an EU national working in the UK?

Bilateral agreements with all EU member states for the elimination of double taxation will continue to apply as they do now.

These agreements allocate taxing rights between countries and eliminate double taxation by ensuring that either:

  • only one country can tax employment income, or
  • where both countries have taxing rights, that the country in which you live will give relief for the tax paid in the country where you work.

The UK’s existing double taxation arrangements, which it has with all EU countries, will not change.

Will my liability to Inheritance Tax be affected now the UK has left the European Union?

No. Inheritance Tax will not be affected. Inheritance Tax is charged on transfers of worldwide assets by people domiciled in the UK, and transfers of UK assets by people not domiciled in the UK.

Find out more about Inheritance Tax and exemptions.

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