Guidance
Ten things about offshore assets and income
Ten things you need to know about offshore assets and income.
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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
Updates to this page
Published 27 November 2015
Last updated 5 March 2018
show all updates
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Guidance updated at sections 4, 7 and 8 with the latest Requirement to Correct information.
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First published.