Personal tax – guidance

Tax on foreign income: rules for the tax year ending 5 April 2013

The rules on paying tax on foreign income have changed. This guide shows the rules for the tax year ending 5 April 2013.

Documents

Residence, domicile and the remittance basis (HMRC6)

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Detail

These documents explain the rules on foreign tax which applied for the tax year ending 5 April 2013.

Use these documents to:

  • work out taxed owed in the tax year ending 5 April 2013
  • read the rules on residency, domicile and the remittance basis for that year

Find out about the current rules on paying UK tax on foreign income from 6 April 2013.

Detailed guidance is also available on the rules from 6 April 2013.