Part 14 Income tax liability: miscellaneous rules
United Kingdom
- A1Remittance basis
- 1Limits on liability to income tax of non-UK residents
- 1AExemption for persons not domiciled in United Kingdom
- 2Residence
- 2ADomicile
- 2BUK representative of non-UK resident
- 2CIncome tax obligations and liabilities imposed on UK representatives
- 3Jointly held property
- 3ABanks etc in compulsory liquidation
- 4Other miscellaneous rules