Guidance on changes to the remittance basis.
PDF, 176KB, 20 pages
This note provides information about proposed changes to the taxation of resident, non-domiciled and not ordinarily resident individuals who choose to be taxed on the remittance basis for the purpose of UK taxation.
28 May 2012
HM Revenue & Customs
Tax on foreign income: rules from 6 April 2013
Living or working abroad or offshore
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