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.

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.

It is possible to be resident for tax purposes in more than one country at the same time. This is known as dual residence.

Cross-border workers (also known as frontier workers) are individuals who regularly travel from one country to another to work. For example, this might be someone who lives in the Republic of Ireland but travels to work in Northern Ireland (which is part of the UK). We explain what it means to be a ...