Guidance

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

Find out the rules on paying tax on foreign income and about residency, domicile and the remittance basis in the HMRC6.

Documents

Residence, domicile and the remittance basis (HMRC6)

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Details

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.

Published 6 April 2012