The following Personal Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
Most people in the UK are taxable on their worldwide income on an arising basis. This means that it is taxable when it is paid to the individual or put at their disposal, for instance, by being credited to a bank account.
Individuals who are not domiciled or deemed domiciled in the UK may be able to use the remittance basis of taxation. Broadly speaking, this means that they are only taxed when they bring money, or assets purchased with the money, to the UK. For more background on these terms, see the Domicile, Deemed domicile for income tax and capital gains tax (2017/18 onwards) and Remittance basis ― overview guidance notes.
Prior to the 2013/14 tax year, if the individual was UK resident and domiciled but not ordinarily resident in the UK, they could also access the remittance basis. Although this concept was abolished from 6 April 2013, under transitional rules the taxpayer might still have been able to continue to access the remittance basis in 2013/14 to 2015/16 under transitional rules. See the Ordinary residence ― transitional rules (2013/14 to 2015/16) guidance note.
In some situations an individual taxed on the arising basis may receive money overseas, for instance, by crediting a bank account or selling a chargeable asset, but is unable to move the money to the UK and spend it.
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