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 ...

This page discusses certain tax considerations for pensioners retiring abroad. For general guidance on going to live abroad, see Leaving the UK.

If you are becoming tax resident in the UK under the statutory residence test, you should consider whether split year treatment applies in your first year of residence.

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.