New guidance on employees working inside and outside the UK
21 July 2014
HMRC have issued new guidance on the taxation of overseas earnings and employment income of foreign domiciled employees on dual contracts who are who are working inside and outside the United Kingdom, claiming the remittance basis of taxation.
The guidance affects those who are working both inside and outside the United Kingdom, claiming the remittance basis of taxation. It clarifies the introduction of new provisions taxing certain income when it arises, rather than delaying taxation until funds are remitted to the United Kingdom as now.