Free NHS treatment is usually provided on the basis of someone being ‘ordinarily resident’ in the UK, i.e. broadly, you are living in the UK on a lawful, voluntary and properly settled basis. Entitlement is not based on whether you are paying National Insurance contributions.
Therefore, your entitlement to UK NHS treatment usually ceases if you leave the UK to live overseas.
There are certain circumstances in which you might still be entitled to use the NHS, for example if you were leaving the UK temporarily and retaining a home in the UK. Further information can be found on the NHS website here.
UK child benefit is paid to people who are resident in the UK. If you leave the UK temporarily, the claimant (usually the child’s mother) may receive child benefit for up to eight weeks following departure.
Child benefit may be paid for longer periods if you go to a country that has an agreement with the UK covering child benefit.
In some cases you may also be eligible for family benefits in the country that you are working in. Seek professional advice if you are not sure where you should claim family benefits.
If you (or your partner) do remain entitled to Child benefit, you should note that it may need to be paid back if you or your partner’s UK taxable income exceeds £60,000 per annum.
You should report any change in circumstances to the Child Benefit Office.
Student loan repayments are ordinarily calculated as 9% of income above the repayment threshold. The threshold differs according to the form of loan received and the terms and conditions applying to it.
If you are sent abroad to work for longer than three months, you should notify the Student Loans Company, who will require you to provide details and evidence of your income. You will have to continue making student loan repayments while you are working abroad, but the way in which they are collected will change.
If you will be paid abroad and will not be liable to UK National Insurance, your contributions will no longer be collected by your employer. Instead, you must arrange with the Student Loans Company directly to make any loan repayments due by direct debit from your UK bank account. Your repayments can continue to be based on your income if you provide the Student Loans Company with information on your overseas income level.
If you don’t tell them your overseas income level, you will automatically become liable to repay at a default rate which will vary by location. This may be more than you would have to repay based on your income.
You can continue to make Gift Aid contributions following your departure from the UK, provided you are charged to UK Income or Capital Gains Tax for the year in question, equal to at least the ‘basic rate’ tax treated as deducted from the Gift Aid payment.
For example, if you make a Gift Aid donation of £800, the charity can recover the ‘basic rate’ tax of £200 treated as paid on this donation, and, if you are a higher or additional rate taxpayer, you can also personally benefit from tax relief as you will have another £1,000 taxed at 20% (instead of at 40% or 45%) However, you would need to have paid (or ultimately pay) at least £200 UK tax for that year.
If you have not suffered sufficient UK income or capital gains tax to cover the income tax deducted from the Gift Aid donation you will be responsible to pay any difference - shown as an additional liability on your tax return.
If you make a Gift Aid donation in a tax year in which you have not paid enough tax, but will have done in the previous year (or if you want to claim tax relief sooner or benefit from higher rate tax relief in that earlier tax year), it may be possible to report the donation on the tax return for the earlier year. Further guidance on this and Gift Aid donations generally can be found here.