Visits to the UK
If you visit the UK regularly, you should consider whether those visits will mean you are tax resident in the UK.
If you visit the UK regularly, you should consider whether those visits will mean you are tax resident in the UK.
The residence position of students who come to the UK is determined under the statutory residence test, just as for any other individual. However, working out UK residence status can be hard for overseas students given their likely patterns of presence, so we offer a detailed case study below.
If you are self-employed and you are carrying out work in another country from where you normally work, you need to consider whether you might be liable to social security in that country. Make sure you understand both the social security and tax implications of working overseas if you are normally ...
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.