The rules on paying tax on foreign income have changed. This guide shows the rules for the tax year ending 5 April 2013.
Ref: HMRC6 PDF, 696KB, 86 pages
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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.