For updates affecting this Division please see Part E0 Updates
E1.601 Foreign income for individuals—overview
Taxation of foreign income is complex and multi-layered. It depends on both the type of income and the residence and domicile of the taxpayer.
This Division outlines the rules for UK resident individuals. For the tax treatment of income arising to non-residents, see E6.125. For a consideration of residence see E6.101. For an overview of domicile, see E6.300A.
For occasions when non-resident companies may be liable to UK income tax, see D4.122.
Scope of the charge to tax
Individuals who are both UK resident and UK domiciled are normally chargeable to UK income tax on their worldwide income. Such income is normally assessed on an arising basis.
Broadly the same rules apply to individuals who are UK resident, but are non-UK domiciled, but these are modified where remittance basis applies.
Remittance basis may apply by default or by election. This distinction is important as outcomes can be different depending on which route applies (see below).
Remittance basis
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 17:44