Abstract
If, for a given tax year, you are not a UK resident (17.3.2) you will normally be liable to UK income tax only on income arising in this country. If your income arising here is also taxed in your country of residence you will in many cases be entitled to double taxation relief (18.6). Should there be a double taxation agreement between your country of residence and the UK (18.6.1) this agreement may provide that certain categories of income arising in this country should only be taxed in your own country and not here. The following paragraphs cover the position if such relief is not obtained.
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© 2002 Fiscal Services Ltd
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Sinclair, W. (2002). Non-residents, visitors and immigrants. In: St. James’s Place Tax Guide 2002–2003. Palgrave Macmillan, London. https://doi.org/10.1057/9780230287716_19
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DOI: https://doi.org/10.1057/9780230287716_19
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-42602-7
Online ISBN: 978-0-230-28771-6
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