This page looks at some examples of how UK tax rules apply to students working abroad.

This page discusses certain tax considerations for pensioners retiring abroad. For general guidance on going to live abroad, see Leaving the UK.

If you have UK tax deducted at source in the tax year in which you leave the UK, you might be due a tax refund. If you have worked as a migrant seasonal worker for only a few weeks or months in the UK and are now leaving the country, you may also be due a tax refund.

Visitors to Northern Ireland from outside the EU may be able to claim back the VAT which is paid on goods when they leave the EU.

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 ...

This page looks at the tax consequences of volunteering abroad. For more information about the tax consequences of volunteering in the UK, see our main Volunteering page.