RFIG50100 - Residence - Other information: Liability to UK tax

Whether an individual's income or gains is chargeable to UK tax depends upon: 

  • the individual's residence status
  • the source of the income or gains
  • whether the individual used the remittance basis (see RDRM31010)
  • whether the individual is entitled to claim relief under the FIG regime (see RFIG41000)Ìý

UK residents normally pay UK tax on all their income, whether it바카라 사이트™s from the UK or abroad.  

Non-residents only pay바카라 사이트¯tax on their UK income바카라 사이트¯- they do not pay UK tax on their foreign income. 

UK residents have to pay tax on their UK and foreign gains.  

Non-residents have to pay tax on UK income, but usually only pay Capital Gains Tax either:바카라 사이트¯

  • on UK property or land 
  • if they바카라 사이트¯return to the UK (see temporary non-residence rules RFIG21500)

There are special rules for UK residents who used the remittance basis or who are entitled to use the FIG regime.  

There may be different treatment provided for under the terms of the relevant article in a Double Taxation Agreement.Â