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Foreign Nationals Working in the UK

In: A Tax Guide to Remuneration and Fringe Benefits

Author

Listed:
  • Bill Packer

    (Touche Ross & Co.)

  • Elaine Baker

    (Touche Ross & Co.)

Abstract

As explained in Chapter 12 an individual may be chargeable to UK tax according to the following basic rules: (1) If he is resident in the UK, he may be liable to income tax on income wherever it arises, in the UK or elsewhere. Similarly, he may be liable to capital gains tax on any disposals of assets, whether made in the UK or elsewhere. If however he is not domiciled in the UK these rules are substantially modified as regards income and capital gains arising outside the UK. (2) If the individual is resident outside the UK, he is normally liable to UK income tax only on income arising in the UK; further, such liability may be reduced by the operation of a double tax treaty between the UK and the country where the individual is resident. Such an individual may also not be liable to UK capital gains tax.

Suggested Citation

  • Bill Packer & Elaine Baker, 1982. "Foreign Nationals Working in the UK," Palgrave Macmillan Books, in: A Tax Guide to Remuneration and Fringe Benefits, chapter 13, pages 149-166, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-06674-2_13
    DOI: 10.1007/978-1-349-06674-2_13
    as

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