Students: Working Abroad

Going abroad for a short break on holiday will make no difference to your income tax and National Insurance (NICs) position.

If you go abroad to work (either full or part time), perhaps for a gap year, you should get advice to find out how this will affect your income tax. Ring the HM Revenue & Customs Centre for Non-Residents Helpline on 0845 070 0040.

Your tax when you work abroad depends on several factors. These include:

• how long you are away for
  
• whether or not you are away for a complete tax year (6 April to 5 April)
  
• how much time you spend in the UK on return visits
  
• whether you work full-time or part-time
  
• whether you work for an employer based in the UK or an overseas employer.

We can only make a decision on the facts of your particular case, so it is wise to get advice on your own circumstances.