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Division E6.1A Foreign income and gains regime

Personal and employment tax

Division E6.1A Foreign income and gains regime

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E6.160 Foreign income and gains regime鈥攐verview

E6.161 Foreign income and gains regime鈥攎eaning of qualifying new resident

E6.162 Relief under the foreign income and gains regime

E6.163 Foreign income and gains regime鈥攊nteraction with other provisions

E6.165 Foreign income and gains regime鈥攔elief for foreign income

E6.170 Foreign income and gains regime鈥攔elief for foreign employment income鈥攎eaning of qualifying employment

E6.171 Foreign income and gains regime鈥攔elief for foreign employment income鈥攖railing income and amount of relief

E6.172 Foreign income and gains regime鈥攖ransitional rules for relief for foreign employment income鈥攁rrivals in the UK prior to 6 April 2025

E6.175 Foreign income and gains regime鈥攔elief for foreign gains

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