D Case I Income from a trade carried out in the United Kingdom. Case III Interest, annuities and other annual payments. Other annual profits which are not covered by the other schedules. F Dividends paid by UK resident companies. All UK residents are liable to UK income tax.
Residence is a matter of fact and circumstance.
The Revenue, in assessing your residence will consider, among other factors, where you live and work, where you keep your assets, your domicile and the time spent in the UK in any one year. Non-residents can normally spend up to 90 days per year in the UK without becoming subject to UK tax. Since the tax year beginning 1990, husbands and wives have been treated separately for tax purposes. Neither party can be held liable for the others tax. It is recognised by the Courts that it is the citizens right to arrange his affairs in such a way as to minimise his liability for income tax.