Guidance

Tax on foreign income: rules for the tax year ending 5 April 2013

Find out the rules on paying tax on foreign income and about residency, domicile and the remittance basis in the HMRC6.

• From: HM Revenue & Customs
• Published: 6 April 2012

Documents

Tax on foreign income: rules for the tax year ending 5 April 2013

HTML

Residence, domicile and the remittance basis (HMRC6)

Ref: HMRC6

PDF, 696 KB, 86 pages

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Details

These documents explain the rules on foreign tax which applied for the tax year ending 5 April 2013.

Use these documents to:

• work out taxed owed in the tax year ending 5 April 2013
• read the rules on residency, domicile and the remittance basis for that year

Find out about the current rules on paying UK tax on foreign income from 6 April 2013.

Detailed guidance is also available on the rules from 6 April 2013.

Published 6 April 2012