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These notes develop the foundations of Milnor-Witt K-theory for fields of arbitrary characteristic, without any perfectness assumptions. Extending the work of Morel and Feld, we establish all functorial properties of Milnor-Witt K-theory with careful attention to twists. A main new contribution is the computation of transfers in the general, in particular inseparable, case using Grothendieck (differential) trace maps. The results provide a complete framework for the functoriality axioms of Milnor-Witt modules and form the basis for an upcoming work on Chow-Witt groups with Niels Feld and Fangzhou Jin.

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