Policy paper
Artificial use of dual contracts by non-domiciles
This Tax Information and Impact Note explains how the government will tax non-domiciles on the overseas employment income it identifies according to the 鈥榓rising鈥� basis.
Documents
Details
This measure supports the government鈥檚 objective of making the tax system fairer. It targets and prevents contrived arrangements by a small number of high earning UK resident non-domiciled individuals who create what are typically artificial divisions between the duties of a UK employment and an employment overseas in order to obtain a tax advantage.
Updates to this page
Published 19 March 2014