Question to the HM Treasury:

To ask His Majesty's Government at what point Ukrainian refugees who have been in the UK for over 180 days are liable to pay tax.

Under UK tax rules, all income earned through employment is taxable. The Government has made guidance available on GOV.UK for Ukrainians arriving in the UK, which includes a section on employment and tax.

The Government is committed to a fair tax system in which those with the most contribute the most. The income tax system is highly progressive, with different rates of tax sitting above an internationally high tax-free Personal Allowance. Ukrainians arriving in the UK will have to claim the Personal Allowance at the end of each tax year in which they receive UK income.