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.

There are many opportunities to travel abroad as a UK student: you might consider going abroad for some time during your studies, perhaps for an academic year as part of an arranged study placement or work scheme. You may even decide to apply to do your whole course in an international institution ...

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.

If you have left or are about to leave the UK, you may need to tell HMRC. 

It is possible to be resident for tax purposes in more than one country at the same time. This is known as dual residence.

Cross-border workers (also known as frontier workers) are individuals who regularly travel from one country to another to work. For example, this might be someone who lives in the Republic of Ireland but travels to work in Northern Ireland (which is part of the UK). We explain what it means to be a ...