The residence position of students who come to the UK is determined under the statutory residence test, just as for any other individual. However, working out UK residence status can be hard for overseas students given their likely patterns of presence, so we offer a detailed case study below.

If you visit the UK regularly, you should consider whether those visits will mean you are tax resident in the UK.

Technically, 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.

The statutory residence test (SRT) determines whether you are resident in the UK under UK domestic tax law for tax years 2013/14 onwards.

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 ...

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.