British Nationals Working Overseas
The United Kingdom tax liability of an individual who is normally living in the UK but who has an overseas employment can be affected by three factors; his domicile, his residence status and whether or not he is ordinarily resident. These terms are not defined in the taxing statutes but are based on a substantial body of case law going back over many years and on Inland Revenue practice which has developed over that period.
KeywordsFringe Benefit Residence Status World Income Income Eligible Inland Revenue
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