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Updated on 6 April 2026

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.

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Updated on 6 April 2026

The statutory residence test

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.

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Updated on 6 April 2026

International self-employment and National Insurance contributions

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 ...

sign for the DWP building in the UK, the sign reads 'WELCOME TO CAXTON HOUSE DEPARTMENT FOR WORK & PENSIONS'
Updated on 6 April 2026

UK state pension if you have lived abroad

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.

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Updated on 6 April 2026

National Insurance for posted workers from other countries

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 ...

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