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Non-Residents, Visitors and Immigrants

In: Tax Guide 2008–2009

Author

Listed:
  • Walter Sinclair
  • Barry Lipkin

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. Remember that for tax years after 2004–05, classification into schedules for income tax purposes normally no longer applies, in view of ITTOIA (2.10). However, the basic rules remain.

Suggested Citation

  • Walter Sinclair & Barry Lipkin, 2008. "Non-Residents, Visitors and Immigrants," Palgrave Macmillan Books, in: Tax Guide 2008–2009, edition 37, chapter 0, pages 257-262, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-58424-2_19
    DOI: 10.1057/9780230584242_19
    as

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