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Crown servants working abroad

Crown servants include:

• HM armed forces
• civil servants
• diplomats

If you work abroad as a crown servant, you pay Income Tax in the UK on income from your job for the Crown as if you live in the UK. The rules apply regardless of your , no matter how long you鈥檙e abroad, where you work or how settled you are.

Any other UK income you have is taxed according to the rules for .

If the UK has a with the country where you work, this will usually prevent you from being taxed in more than one country.

National Insurance

As a crown servant you pay as normal for some or all of the time that you鈥檙e working abroad. This depends on the job you do and any special rules that apply to the country where you work.

Working for the European Union (EU)

Your salary and pension payments made by an are exempt from UK tax. Your EU employer will deduct EU 鈥楥ommunity tax鈥� on salaries, wages and pensions.

Any income in the UK is taxed according to:

• your
• the rules for

National Insurance

When you start to work for a European institution and if you鈥檙e covered by the Withdrawal Agreement, you will be covered by the social security scheme of the EU institutions or, in certain circumstances, can choose to pay your social security contributions in the country where you:

• work
• last paid contributions
• are a national

You can check if you are covered by the Withdrawal Agreement.

If you are not covered by the Withdrawal Agreement you can鈥檛 choose where to pay your social security contributions. In most cases you鈥檒l pay social security contributions where you work.

Volunteer development workers

If you work abroad as a development worker for a registered UK charity, you鈥檙e liable for tax in the UK according to the .

National Insurance

If you normally live in the UK but go to a recognised developing country to carry out voluntary work for certain organisations, you can choose to pay a special rate of voluntary Class 2 National Insurance contributions to protect your UK record for certain benefit purposes.

This is known as 鈥榁DW Class 2鈥� 鈥� the volunteer development workers鈥� rate.

Claiming Jobseeker鈥檚 Allowance

If your Jobseeker鈥檚 Allowance claim date is between the first Sunday in January and 31 January, you can pay a special rate of voluntary Class 2 National Insurance that may help you qualify for contribution-based Jobseeker鈥檚 Allowance. HMRC will need to receive your payment for these contributions by no later than 31 January.

Contact HMRC to learn more.

Help and advice

for advice on your employment status or help with paying Income Tax when you work abroad.

For information on National Insurance contributions, contact .