Liability to UK Income tax on income received from sources outside the UK is determined by an individual’s residence and domicile. For individuals who are both resident and domiciled within the UK all worldwide income must be declared but credit may be given for any foreign tax paid. For further information see our Residence and Domicile page.

For details regarding foreign holiday lettings see our Holiday Lettings and Tax page.

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Related Topics

• TWD Accoutants - Off Shore Disclosure
• Residence and Domicile
• Holiday Lettings and Tax
• Back to Taxation