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UK1.4.1ÌýÌýÌýÌý UK taxation of non-residents: income tax

Usually, UK non-residents (see UK1.2–UK1.2.1) are liable to UK income tax on their UK source income arising in the tax year and are not liable to UK income tax on foreign income. See 'Liability to UK income tax on UK income' below.

This basic rule is subject to:

1. Ìý

   •ÌýÌýÌýÌý provisions in the appropriate double tax treaty which exempt the UK income from tax in the UK or otherwise limit the amount of UK income tax payable on that income, and

2. Ìý

   •ÌýÌýÌýÌý the limit on the UK income tax liability of a non-resident under the rules in ITA 2007, ss 811–828 (see 'Limit on liability to income tax of UK non-residents' below)

For a table summarising the relief available to UK non-residents under the key articles of the UK's various tax treaties, see the HMRC guidance. Note that it may be necessary to double check the actual tax treaty as this guidance may not be up-to-date.

The UK non-resident must have a certificate