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RICHARD CURTIS looks at the rules relating to the taxation of UK income
KEY POINTS
- Commonwealth citizens no longer automatically entitled to UK personal allowances.
- Allowance entitlement under ITA 2007 s 56.
- Capped liability and disregarded income.
- Examples of comparative income tax calculations.
I had a phone call from a reader recently who was trying to track down an article that I had written ‘a couple of years ago’ on non-residents and their entitlement to UK personal allowances and tax liability calculations. That’s right I thought to myself it wasn’t that long ago.
Having looked in the 2008 and 2009 issues my search ultimately took me back to 2003 and an article called Non-resident niggles. I am sure that there is an article (or perhaps a Doctor Who script) to be written on the effects of...
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