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Finance Act 2014

Background Note

24.This measure supports the Government’s objective of making the tax system fairer by targeting and preventing contrived avoidance by a small number of high-earning UK resident non-domiciled individuals who are creating an artificial division between the duties of UK and overseas employments in order to obtain a tax advantage.

25.This measure will tax UK resident non-domiciles on income that arises in respect of overseas employments according to the ‘arising’ basis if that income passes a series of tests to establish whether or not there has been an artificial separation of UK and overseas employments. The effect of this measure is to prevent the income it identifies from being eligible for remittance basis tax treatment.

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