½Û×ÓÊÓƵ

This guidance note covers the statutory rules that limit the income tax liability of non-resident individuals. For details of when an individual is considered to be non-resident in the UK, see the Determining residence status (2013/14 onwards) guidance note.

This guidance note considers the UK income tax position of non-residents. For the UK capital gains tax position, see the Non-resident capital gains tax (NRCGT) on UK land ― individuals and UK capital gains tax liability of temporary non-residents guidance notes and Simon’s Taxes C1.602 (non-residents with a UK branch or agency).