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Non-Residents, Visitors and Immigrants

In: Tax Guide 2013–2014

Author

Listed:
  • Walter Sinclair
  • Barry Lipkin

Abstract

This chapter has been kept as short as possible, in order to provide a simpli- fied introduction to the UK’s approach to taxing your income, if you are a non-resident, visitor or immigrant. We have many more taxes, for which you should refer to the relevant chapters. For many years no preamble was needed, but, in recent years, various appeal cases aroused concern among the professions that taxpayers could no longer rely on what had for many years been understood to be the settled official approach to the key issue of residence. However, from 6 April 2013 a major change took place with the introduction of our first comprehensive statutory definition of residence. So, please read this preamble in full and bear it in mind as you refer to those paragraphs which seem relevant to your affairs.

Suggested Citation

  • Walter Sinclair & Barry Lipkin, 2013. "Non-Residents, Visitors and Immigrants," Palgrave Macmillan Books, in: Tax Guide 2013–2014, chapter 0, pages 292-298, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-137-31529-8_19
    DOI: 10.1057/9781137315298_19
    as

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