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 ...

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.