International series

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Description

HMRC6

  

Residents and non-residents. Liability to tax in the United Kingdom 

This booklet replaces the IR20 ‘Residents and non-residents – Liability to tax in the United Kingdom’ (PDF 400K).
It provides guidance for customers who need to consider their residence, ordinary residence and domicile for Income Tax and Capital Gains Tax purposes. It also explains the Remittance Basis and when you might be liable to pay the Remittance Basis Charge.
If you have any comments on this guidance please send them to the Offshore Personal Tax Team

DT Digest

 

HMRC Residency. Digest of Double Taxation Treaties.