Split year treatment
Technically, for UK Tax purposes, you are either resident or non-resident for the whole tax year. However, there are special rules which may apply to you if you arrive in or leave the UK in the tax year.
Technically, for UK Tax purposes, you are either resident or non-resident for the whole tax year. However, there are special rules which may apply to you if you arrive in or leave the UK in the tax year.
If you visit the UK regularly, you should consider whether those visits will mean you are tax resident in the UK.
On this page, we explain various issues that you might come across in relation to the UK state pension if you have lived or worked abroad. If you think you are eligible for a state pension from another country, you should contact the pension authority in the relevant country.
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 ...
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.