E6.125 Tax liability of non-resident individuals—overview
An individual is non-resident if they satisfy the non-resident requirements of the statutory residence test after 5 April 2013, see E6.102B. For the tests for non-residence prior to 6 April 2013, see E6.124F.
Liability to UK income tax
Usually, non-residents are liable to UK income tax on their UK source income for the tax year. These rules are discussed below.
This basic rule is subject to:
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•ÌýÌýÌýÌý provisions in the double tax treaty that the UK has with the jurisdiction in which the individual is resident which exempt UK income from tax in the UK or otherwise limit the amount of UK income tax payable on that income (see 'Double tax relief' below for individuals and D4.115 for companies), and
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•ÌýÌýÌýÌý the limit on the UK income tax liability of a non-resident under the rules in ITA 2007, ss 811–828 (see E6.126)
If the individual is non-resident for fewer than five years, they may be caught by the temporary non-residence rules, which means certain types
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Web page updated on 17 Mar 2025 16:34