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

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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
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. 8. Capital gains tax Basis of liability Gains by those who leave, or come to, the UK part way through a tax year Temporary non-residence Non-residents with a UK branch or agency Overseas assets Gains in a foreign currency Exempt assets Further information Scope of liability to capital gains tax 9. Double taxation relief Non-residents and residents of more than one country Earnings from employment and professional services Teachers and researchers Students and apprentices Entertainers and sportsmen/women Dividends Capital gains UK residents List of the UK’s double taxation agreements 10. Appeals Part III Payment of UK National Insurance contributions 11. National Insurance contributions General Going abroad Arriving from abroad IR20 3 HMRC 03/09
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IR20 - Residents and non-residents liability to tax in the United ...

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