Special rules can apply for social security purposes if you regularly work in more than one country in the EEA (or Switzerland).

If you are sent to work in the UK from a ‘rest of world’ country by an employer in that country, you may not need to pay UK National Insurance contributions (NIC) for an initial period.

Migrants who are posted to the UK on assignment from a country with which the UK has a bilateral social security agreement may not have to pay National Insurance contributions (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 ...