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Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.4 Savings and investment income /Savings and investment income—scope of charge / E1.403 Savings and investment income—territorial scope of charge
Commentary

E1.403 Savings and investment income—territorial scope of charge


Personal and employment tax

Subject to any express provision to the contrary in any provision of the Taxes Acts (including ITTOIA 2005, Pt 4 (ss 365–573)):

  1. Ìý

    •ÌýÌýÌýÌý income arising to a UK resident is chargeable

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