(1). All of Lark’s UK income will be subject to UK income tax because UK source income is always subject to UK income tax.
Lark’s overseas income will be subject to UK income tax because Lark is UK resident. The remittance basis will be available because Lark is not domiciled in the UK.
(2). Raven’s rental income in respect of the property situated in Twitcheria will not be subject to income tax in the UK because Raven is non-UK resident.
(3). The remittance basis is available to Robin because he is resident but not domiciled in the UK.
Robin’s unremitted overseas income and gains exceed £2,000, such that the remittance basis will not be automatic but will require a claim.
Robin will have to pay a remittance basis charge of £30,000 (if he has been UK resident for seven of the previous nine years), £60,000 (if he has been UK resident for 12 of the previous 14 years) or £90,000 (if he has been UK resident for 17 of the previous 20 years).