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 ...

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

If you have UK tax deducted at source in the tax year in which you leave the UK, you might be due a tax refund. If you have worked as a migrant seasonal worker for only a few weeks or months in the UK and are now leaving the country, you may also be due a tax refund.

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.