This page discusses certain tax considerations for pensioners retiring abroad. For general guidance on going to live abroad, see Leaving the UK.

If you have UK tax deducted at source in the tax year in which you leave the UK, you might be due a tax refund. If you have worked as a migrant seasonal worker for only a few weeks or months in the UK and are now leaving the country, you may also be due a tax refund.

Visitors to Northern Ireland from outside the EU may be able to claim back the VAT which is paid on goods when they leave the EU.

We explain what you need to do to register for tax and National Insurance contributions when you arrive in the UK. 

We explain below some UK tax considerations relevant to international students in the UK with income or gains in the UK or overseas.

If you are becoming non-resident under the statutory residence test, you should consider whether split year treatment applies in your last year of residence.