An individual's liability to UK tax depends on their:
- Ìý
•ÌýÌýÌýÌý UK residence status (see UK1.2.1), and
- Ìý
•ÌýÌýÌýÌý until 6 April 2025, domicile status, ie where they consider their home (see UK1.2.5)
For the taxation of individuals who are UK non-resident, see UK1.4.1.
UK1.3.1ÌýÌýÌýÌý UK taxation of residents: income tax
As noted in UK1.1 the scope of income tax depends on the residence and, before 6 April 2025, domicile status of the individual. Before 6 April 2025, if they were not domiciled they had the opportunity to shelter offshore income and gains from UK income and capital gains tax by claiming the remittance basis of taxation (UK1.2.6). For the rules applying from 6 April 2025 to 'new qualifying residents', see UK1.2.2.
The commentary below summarises the rules for different types of component income for the UK income tax calculation and UK income tax reliefs.
Employment income
Employment income is a catch-all term that encompasses all taxable income received in connection with the individual's employment after deduction of allowable expenses. Unless otherwise specified
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Web page updated on 17 Mar 2025 14:01