This page looks at some examples of how UK tax rules apply to students working abroad.

We discuss below the social security contributions and benefits positions if you are sent to work in the UK by your employer in the EEA or Switzerland.

Migrants who are posted to the UK on assignment from a country with which the UK has a reciprocal social security agreement may not have to pay National Insurance contributions (also known as NIC) under the terms of the agreement.

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 ...

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.