IR20 - Residents and non-residents liability to tax in the United ...

This guidance does not apply from 6 April 2009. The guidance it contains is replaced by the
guidance provided in HMRC6 – Residence, Domicile and the Remittance Basis. It is kept
available for those people who need to make reference to IR20 for their tax affairs before
5 April 2009.
4. Domicile
Domicile of origin
Domicile of dependency
Domicile of choice
Married women
Overseas electors
Tax treatment of those not domiciled in the UK
Part II Liability to UK tax
5. Earned income
Basis of liability
Earnings of those who come to, or leave, the UK part way through a tax year
Where your duties are performed
Incidental duties
Earned income arising outside the UK
Change of location of a trade, profession or vocation
UK social security benefits
Lump sums from overseas pension schemes and provident funds
Offshore oil and gas workers
Partnerships
Scope of liability to income tax of earnings
Scope of liability to income tax on individuals receiving pensions
Scope of liability to income tax on profits of individuals carrying on a trade or profession
6. Investment income
General
Investment income arising in the UK
Investment income arising outside the UK
Investment income of those who leave, or come to, the UK part way through a tax year
Scope of liability to income tax on individuals receiving investment income
7. Tax allowances and reliefs
Allowances for UK residents
Allowances for non-UK residents
Allowances for those coming to, or leaving, the UK part way through a tax year
Mortgage interest relief
How to claim tax allowances
IR20 2
HMRC 03/09