How do China people pay taxes when they work in Britain?

To work in the UK, you must first apply for an insurance number (NI). After submitting the P46 form, you will get a tax number, generally 635L. Both part-time and full-time employees need to pay taxes. When your total annual salary is less than the tax number * 10(635L* 10=6350), the tax bureau will refund all the taxes you have paid at the end of the tax year.

When filing tax returns in China, they are allowed to deduct the personal income tax paid abroad from the tax payable. That is, the actual personal income tax paid by taxpayers abroad is lower than the tax calculated according to the provisions of China's individual income tax law, and the difference should be paid in China; If the individual income tax actually paid abroad is higher than the tax calculated according to the provisions of China's individual income tax law, the excess shall not be deducted from the taxable amount in this tax year, but it may be deducted from the balance of the deduction limit in the country or region in future tax years, and the maximum deduction period shall not exceed 5 years.