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

Most members of the armed forces will spend time working overseas during their service career. Depending on where you are posted, you may or may not be accompanied by your family. The time you spend working abroad will also vary. How you will be taxed might depend on both these facts. Here we look ...

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.

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 have left or are about to leave the UK, you may need to tell HMRC. 

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.