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LIABILITY
8. There is no liability on the payments in paragraph 5 above (including any leave pay and gratuities):
2.
for any year or period during when the officer is regarded as not resident in the United Kingdom for tax purposes;
for any period when the officer is regarded as resident and ordinarily resident in the United Kingdom but is absent from this country for a continuous period of 365 days or more. Return visita to the United Kingdom during this period will be disregarded provided they do not exceed 65 consecutive days at a time or a total period greater than one-sixth of the total period of absence. If the continuous period of absence does not amount to 365 days or more (including those caces where this is so by reason of the limits for return visits to the United Kingdom being exceeded) a deduction will be due of one-quarter of the payments (including any leave pay and gratuities) under paragraph 3 after the deduction of any allowable expenses.
9. Where the officer becomes resident and ordinarily resident in the United Kingdom following a period of non-residence, any leave pay and gratuities atributable to the employment abroad will normally be exempt from United Kingdom pan.
1C. The officer who becomes resident for United Kingdom tax purposes but remains not ordinarly resident in an income tax year is liable to tax on payments made by the Overseas Development Administration to the extent that the payments for. that income tax year are "received" in the United Kingdom in that year. Often the salary paid by the Overseas Government is not liable as most overseas territories have a double Government bo exempt such remuneration when the individual is not ordinarily resident in the United Kingdom.
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If any overseas salary chargeable to United Kingdom income tax is also taked in the overseas country, an allowance is given against the United Kingdom income tax for the oversas tax on that part of the salary which has been doubir taxed.
MISCELLANEOUS
12. The United Kingdom income tax year runs from 6 April to 5 April.
13. Emoluments are regarded as "zecvived" in the United Kingdom if they are paid, used or enjoyed in or in any manner or form transmitted or brought to the United Kingdom.
14. Savings from salary arising during a period an officer is regarded as not resident are not liable to United Kingdom income tax.
15. Where liability arises only on amounts received in the United Kingdom there is no liability on overseas salary, or payments by this office, "Received" in the United Kingdom after the end of the income tax year in which the overseas employment, including an; leave entitlement, terminates.
16. A terminal gratuity contractually payable on final termination of the officer's service is regarded wholly as income arising on the day the gratuity is due and payable.
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