If the remittance basis of taxation applies to you for a tax year prior to 2025/26, you need to understand what a remittance is.

The remittance basis is only available for non-domiciled taxpayers and for tax years up to and including 2024/25. If the remittance basis of taxation applies for a year, then unremitted foreign income and gains for that year are not taxable in the UK. 

The statutory residence test (also known as SRT) determines whether you are resident in the UK under UK domestic tax law for tax years 2013/14 onwards.

Technically, for UK Tax purposes, you are either resident or non-resident for the whole tax year. However, there are special rules which may apply to you if you arrive in or leave the UK in the tax year.

If you visit the UK regularly, you should consider whether those visits will mean you are tax resident in the UK.

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