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.

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.

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

There are many opportunities to travel abroad as a UK student: you might consider going abroad for some time during your studies, perhaps for an academic year as part of an arranged study placement or work scheme. You may even decide to apply to do your whole course in an international institution ...

If you go abroad and are no longer within the UK tax system, HMRC stop being involved in your student loan repayments and the Student Loans Company takes over.

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.