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.

Document

Restrictions on the remittance basis: dual contracts

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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