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.

There are three main types of domicile: domicile of origin, domicile of dependence and domicile of choice. For tax years up to and including 2024/25, you may also be ‘deemed UK domiciled’, irrespective of your actual domicile. From 2025/26 onwards, your domicile is no longer relevant to your UK tax ...

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.

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 ...