Guidance

Remittance basis of taxation: dual contracts restrictions for foreign domiciled employees

Guidance on taxation of earnings if you're working inside and outside the UK and claiming the remittance basis of taxation.

From:
HM Revenue & Customs
Published
1 January 2014

Documents

Restrictions on the remittance basis: dual contracts

PDF, 50.5 KB, 8 pages

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Details

This guidance covers rules for the taxation of overseas earnings and employment income of foreign domiciled employees who are:
• working inside and outside the UK
• claiming the remittance basis of taxation

Published 1 January 2014