Income Tax basics

If you remain resident and ordinarily resident in the UK you will be liable to UK tax in respect of worldwide income, including employment income from overseas.

If you are not resident in the UK you will be liable to UK tax only on income arising in the UK (e.g. UK pensions, rental income from UK properties, interest income from UK banks and building societies, dividend income from UK corporations). You will not be subject to UK tax in respect of work duties carried out in the UK assuming that these are incidental to your overseas duties (e.g. reporting to the UK company and training).

The country which you choose to live or work may tax you on your world-wide income, including UK source income. This will depend on the laws of the country and is advisable that you seek specific advice or contact the local tax authority. If a double taxation treaty applies, the country in which you pay tax will be determined as a matter of fact not choice. For more information on Double Taxation Treaties see UK Inland Revenue web site www.inlandrevenue.gov.uk/cnr/