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.

The statutory residence test (also known as SRT) determines whether you are resident in the UK under UK domestic tax law for tax years 2013/14 onwards.

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 ...

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 ...