International aspects of personal taxation for ATX-UK - self-test

Test your understanding

(1). In the tax year 2023/24 Lark is tax resident in the UK but domiciled in the country of Twitcheria. Lark is not deemed domiciled in the UK.

Explain how Lark will be subject to UK income tax in respect of both UK and overseas income.

(2). Raven is domiciled in the UK but has been tax resident in the country of Twitcheria since the tax year 2015/16

Explain how Raven’s rental income in respect of a property situated in Twitcheria will be taxed in the UK.

Answers