Guidance

Ten things about offshore assets and income

Ten things you need to know about offshore assets and income.

• From: HM Revenue & Customs
• Published: 27 November 2015
• Last updated: 5 March 2018
  Show all updates

  1. 5 March 2018

     Guidance updated at sections 4, 7 and 8 with the latest Requirement to Correct information.

  2. 27 November 2015

     First published.

Documents

Ten things about offshore assets and income

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Income is considered ‘offshore income’ if it comes from a territory outside the United Kingdom. It includes:

• interest from overseas bank or building society accounts
• dividends and interest from overseas companies
• rent from overseas properties
• wages, benefits or royalties earned outside the UK