The issues are complex. A person s domicile is the country that the individual regards as his or her natural home. Ordinary residence is the country where a person normally lives or makes habitual visits, ie visits of three months or more a year over four consecutive years. Residence in the UK is normally established by someone who visits the UK for at least six months in any one tax year, or three months a year over four consecutive years.
Income is calculated similarly to UK income.
Employees who are UK resident and ordinarily resident pay tax under Sch E on remuneration from non-UK duties of their employment, in addition to their UK remuneration. Non-UK residents are not normally liable to UK tax on overseas income. Non-UK residents generally pay tax on their UK income. Tax may be deducted at source from property income. Only certain non-residents are entitled to personal allowances.