If you have left or are about to leave the UK, you may need to tell HMRC. 

If you are planning to work abroad temporarily for a foreign employer – for example, on a working holiday abroad, or as a student who works abroad during a gap year or overseas work placement – there are tax points to consider, and you may need to let HMRC know. If you are working overseas for a 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.