News 5
Introductory guide to UK tax for non-resident individuals
Published by a LexisNexis Private Client expert
Practice notesIntroductory guide to UK tax for non-resident individuals
Published by a LexisNexis Private Client expert
Practice notes
This Practice Note briefly summarises the main UK taxes which may apply to non-UK resident individuals, including income tax, Capital gains tax (CGT), Inheritance tax (IHT), value added tax (VAT), national insurance contributions (NICs), the annual tax on enveloped dwellings (ATED) and stamp duty land tax (SDLT). Broadly, UK tax legislation is subject to territorial limits, so that either what is taxed must have a UK source, or the person who is taxed, is resident in the UK.
In contrast to many other jurisdictions, the UK tax year is not a calendar year, but runs from 6 April to 5 April.
Non-residence for tax purposes
An individual is non-resident for UK tax purposes if they satisfy the non-resident requirements of the statutory residence test after 5 April 2013, see Practice Note: Residence after 5 April 2013. For the tests for non-residence prior to 6 April 2013, see Practice Note: Residence before 6 April 2013 [Archived].
If an individual is non-resident for fewer than five years, they may be caught by the temporary non-residence rules, which
Access this content for free with a 7 day trial of LexisNexis and benefit from:
- Instant clarification on points of law
- Smart search
- Workflow tools
- 42 practice areas
Get your quote today and take step closer to being able to benefit from:
- Instant clarification on points of law
- Smart search
- Workflow tools
- 36 practice areas
Get a LexisNexis quote
* denotes a required field
To view the latest version of this document and thousands of others like it,
sign-in with LexisNexis or register for a free trial.
Powered by Lexis+®
Jurisdiction(s):
United Kingdom
Related documents:
Practice notes 6
Q&As 1
CONTACT US
