The statutory residence test (also known as SRT) determines whether you are resident in the UK under UK domestic tax law for tax years 2013/14 onwards.

Special rules can apply for social security purposes if you regularly work in more than one country in the EEA (or Switzerland).

On this page, we explain various issues that you might come across in relation to the UK state pension if you have lived or worked abroad. If you think you are eligible for a state pension from another country, you should contact the pension authority in the relevant country.

If you are self-employed and you are carrying out work in another country from where you normally work, you need to consider whether you might be liable to social security in that country. Make sure you understand both the social security and tax implications of working overseas if you are normally ...

If you are sent to work in the UK from a ‘rest of world’ country (being a country outside the EEA or Switzerland and also one that does not have a reciprocal social security agreement with the UK) by an employer in that country, you may not need to pay UK National Insurance contributions (also ...

If you go abroad and are no longer within the UK tax system, HMRC stop being involved in your student loan repayments and the Student Loans Company takes over.