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.

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 go abroad and are no longer within the UK tax system, HMRC stop being involved in your student loan repayments and the Student Loans Company takes over.

Most members of the armed forces will spend time working overseas during their service career. Depending on where you are posted, you may or may not be accompanied by your family. The time you spend working abroad will also vary. How you will be taxed might depend on both these facts. Here we look ...