Coming to the UK to study

There is further information on the following topics:

• Do international students pay UK tax?
  Find out the different sources of funds for international students and whether or not they are taxable in the UK;
• What is the tax residence position of international students?
  We look at how the Statutory Residence Test applies for overseas students studying in the UK with a detailed case study
• Do international students pay National Insurance contributions?
  Find out whether or not international students have to pay UK National Insurance contributions (NIC).
• What happens when I leave the UK?
  We look at various things to consider upon leaving the UK, such as income tax and NIC refunds, VAT refunds and student loan repayments

This guidance is for people who have a right to be in the UK or a right to study in the UK.

⚠️ It is not possible to explain all of the immigration requirements for students. We recommend consulting the UK Council for International Student Affairs to check the requirements for the country concerned.