Non-residents, visitors and immigrants

Walter Sinclair

Chapter 19 in Tax Guide 2000–2001, 2000, pp 288-294 from Palgrave Macmillan

Abstract: 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.

Keywords: Investment Manager; Foreign State; Inland Revenue; Economic Area State; Habitual Visitor (search for similar items in EconPapers)
Date: 2000
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DOI: 10.1057/9780230595798_19

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