income arising in the UK

[mahdi]

Guys,

there is a question in the HM Revenue and Customs which says

Q2. When I go to live or work abroad, will I continue to pay UK tax?

A2. If you remain treated as resident in the UK for UK tax purposes, normally you will be taxable on your income arising in the UK and overseas. If you are treated as resident and pay tax outside the UK we can give appropriate credit for any tax paid abroad.

If you become treated as non-resident, you will normally only be taxable on your income arising in the UK.

what does the income arising in the UK exactly mean?

[geriatrix]

what does the income arising in the UK exactly mean?

IMHO, remuneration that is paid in UK, for any work you are contractually obligated to do.

As per my understanding, to be considered resident in UK one must either be a British Citizen or granted settled status in UK or a person with valid limited leave to enter/remain in the UK and one must have lived in UK for at least 183 days in a given tax year. If you do not meet these conditions, you are a non-resident.

See Income Tax when arriving in the UK. See also Resident, ordinarily resident and domicile - more detailed definitions.

If you're not resident

You'll pay tax on your income from:
- work you do in the UK
- UK pensions
- UK investments
- rental income from UK property
- You won't pay tax on your overseas income even if you bring it into the UK.

regards