Commentary

E1.601 Overview of the special rules for foreign income

Personal and employment tax

E1.601 Overview of the special rules for foreign income

Division E1.6     Foreign income—special rules

For updates affecting this Division please see Part E0 Updates

Special rules relating to foreign income

E1.601 Overview of the special rules for foreign income

Before the enactment of ITTOIA 2005, income arising outside the UK was charged to tax under Schedule D Cases IV and V. The schedular system was abolished by ITTOIA 2005 for income tax purposes1 and, in general, income arising outside the UK is dealt with under the same place as the equivalent UK income (an exception being dividends from non-UK companies, which have their own charging provision; see E1.416).

However, there are

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