RG5.1 - Liability to UK tax: What this chapter is about
The tables in this chapter tell you briefly how an individual's residence status and domicile affects the liability to
- income tax on the more common types of income
and
- Capital Gains Tax.
- Whether an individual's income or gains is chargeable to UK tax depends upon
- the source of the income or gains
- the individual's residence status.
- The amount chargeable may depend upon the individual's
- ordinarily resident status
- nationality
- domicile.
