Ten things about offshore assets and income

Ten things you need to know about offshore assets and income.



Income is considered ‘offshore income’ if it comes from a territory outside the United Kingdom. It includes:

  • interest from overseas bank or building society accounts
  • dividends and interest from overseas companies
  • rent from overseas properties
  • wages, benefits or royalties earned outside the UK
Published 27 November 2015
Last updated 5 March 2018 + show all updates
  1. Guidance updated at sections 4, 7 and 8 with the latest Requirement to Correct information.
  2. First published.