Work in an EU country

Tax

You might still have to pay UK Income Tax, depending on what your ‘residency status’ will be in the country you’re going to (for example, if you’ll be a temporary or permanent resident).

Fill in form P85 to tell HM Revenue and Customs (HMRC) that you’ve left or are about to leave the UK to live or work abroad. Fill in the form and send it to HMRC.

HMRC will tell you how your tax will be affected.

National Insurance

You might be able to pay National Insurance while you’re working abroad, depending on where you’re working and how long for.

If you’re eligible, you can keep paying National Insurance to protect your State Pension and entitlement to other benefits.

What to do from 1 January 2021

You might need to pay both:

  • National Insurance contributions in the UK
  • social security contributions in the country you work in

Find out what you need to do if you’re self employed or employed by someone else.

Your circumstances change

Contact HMRC if your circumstances change when you’re abroad, for example if you move house or your marital status changes. You’ll need your National Insurance number.