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Going abroad

Updated on 6 April 2023

Students

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 – there are options from full degrees to doctorate programmes. And let’s not forget those long summer vacations when you might want to do some volunteering or go on a working holiday for example. Whether you are going to study or work, there are tax points to consider.

Illustration of students looking at a map of the world

What do I need to do when I move abroad?

If you are going to be working and earning income whilst you are abroad (and this will depend on whether you are permitted to work in your host country) you will need to notify HMRC and consider your UK tax situation (for example, whether you are due a UK tax refund or need to complete a tax return).

Contrary to popular belief, it is important that you are aware that there are no special rules that apply to students and that the same tax and National Insurance contributions (NIC) rules apply to students as to others working abroad.

You may also have to get to grips with tax matters in your host location.

We are only talking about earned income here – students may receive other financial support for their education, maintenance or training, for example, grants, bursaries, employer-sponsored payments (scholarship income) or gifts from parents. Typically, these are not taxable – either in the UK or overseas – due to international agreements.

What is covered in these pages?

We will go on to look at the tax implications of some typical outward student scenarios in the examples Max, Ahmad and Cerys and Victoria. But first, we need to consider the basics (for example residence and double taxation), so that we can apply them to their situations.

The following pages will be useful:

Examples:

Other matters to consider:

Tax guides

Introduction to the tax system How do I work out my tax? What income is taxable? What tax allowances am I entitled to? What tax rates apply to me? How is my tax collected? What if I cannot pay my tax bill? Do I need to complete a tax return? Self Assessment: understanding the basics What is Simple Assessment? How do I claim tax back? How do I claim back tax I have overpaid through PAYE on wages or pensions? How do I claim back tax if I complete a tax return? How do I claim back tax if I am taxed under the Construction Industry Scheme (CIS)? How do I claim back tax on savings income? How do I claim a marriage allowance refund? How do I claim back tax on a payment protection insurance (PPI) pay-out? Should I use a tax refund company? What is National Insurance? How do I get a National Insurance number? What are Specified Adult Childcare credits? What is Scottish income tax? What is devolution? Do I have to pay Scottish income tax? How does Scottish income tax work? What is Welsh income tax? Do I have to pay Welsh income tax? Do I have to join a pension scheme? Tax relief on your pension contributions HMRC digital services Enquiries, penalties, appeals, complaints and debt Enquiries How to survive an enquiry by HMRC Tax penalties Tax appeals Alternative Dispute Resolution How do I complain to HMRC? What if I cannot pay my tax bill? What if I have a tax credits overpayment?
Am I employed, self-employed, both or neither? Working through a limited company What is the national minimum wage? How do I work out my tax? What income is taxable? What tax allowances am I entitled to? What tax rates apply to me? How is my tax collected? How is tax collected on taxable state benefits? How do I check my coding notice? Do I need to complete a tax return? What tax do I pay on redundancy payments?Employment benefits and expenses What are benefits-in-kind? What payments and benefits are non taxable? What if I incur expenses in relation to my job? What travel expenses can I claim? What if I use my own car for business purposes? Payroll giving Allowances and expenses paid to armed forces personnel and deductions from their income Pensions and employees What is automatic enrolment for employees? What National Insurance do I pay as an employee? How do I repay my student loan? What if I do not pay enough tax? What if I pay too much tax? What if I work abroad temporarily? What if I am in the armed forces and work overseas? First time workers Apprenticeships

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