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.

If you are planning to work abroad temporarily for a foreign employer – for example, on a working holiday abroad, or as a student who works abroad during a gap year or overseas work placement – there are tax points to consider, and you may need to let HMRC know. If you are working overseas for a UK ...

This page looks at the tax consequences of volunteering abroad. For more information about the tax consequences of volunteering in the UK, see our main Volunteering page.

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.