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Living or working abroad or offshore: detailed information

Guidance, forms and manuals covering tax if you're living or working abroad or offshore. Including guidance for specific occupations.

• From: HM Revenue & Customs, HM Treasury and Foreign, Commonwealth & Development Office
• Published: 30 January 2024

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Living and working abroad

• Tax on foreign income
• Tax on your UK income if you live abroad
• Non-resident trusts
  • 16 May 2025
  • Guidance

Rules for specific occupations

• Seafarers Earnings Deduction: tax relief if you work on a ship
  • 17 June 2022
  • Guidance
• Tax for crown servants, EU employees and volunteer workers abroad
  • 31 December 2020
  • Guidance
• Tax and National Insurance for oil and gas workers
  • 8 December 2014
  • Guidance
• Pay tax in the UK as a foreign entertainer or sportsperson
  • 2 January 2018
  • Guidance

Forms and manuals

• Living and working abroad and offshore forms
  • 15 October 2013
  • Collection
• Residence, Domicile and Remittance Basis Manual
  • 7 March 2013
  • Collection

Published 30 January 2024