Overseas tax matters - extensive new HMRC guidance

For an overview of recent HMRC guidance generally, see our summary here.

On topics with a particular international tax theme, HMRC have published new helpsheets on the following:

Temporary non-residents and Capital Gains Tax (Self Assessment helpsheet HS278);
Relief for foreign tax paid (Self Assessment helpsheet HS263);
Beneficiaries receiving capital payments from non-resident trust (Self Assessment helpsheet HS301);
Employment, residence and domicile issues (Self Assessment helpsheet HS211);
Paying tax on the remittance basis (Self Assessment helpsheet HS264);
Non-resident trusts and Capital Gains Tax (Self Assessment helpsheet HS299);
Gains on foreign life insurance policies (Self Assessment helpsheet HS321);
Income and benefits from transfers of assets abroad or from Non-Resident Trusts (Self Assessment helpsheet HS262);
Non-resident entertainers and sportspersons (Self Assessment helpsheet HS303);
Tax equalisation (Self Assessment helpsheet HS212);
Completing Partnership Tax Returns for partners non-residence in, or domicile outside, the UK (Self Assessment helpsheet HS380);
Overlap relief (re foreign tax credit relief);
Seafarers’ Earnings Deduction (Self Assessment helpsheet HS205);
Offshore funds (Self Assessment helpsheet HS265);
Non-residents savings and investment income (Self Assessment helpsheet HS300);
Dual residency (Self Assessment helpsheet HS302);
Non-residents tax relief under double taxation agreements (Self Assessment helpsheet HS304);
Residence, remittance basis etc (Self Assessment SA109);
Self Assessment: Partnership Foreign (SA802);
Self Assessment: Non-resident Company Income Tax Return (SA700);
Self Assessment: Trust and Estate Non-residence (SA906); and
Self Assessment: Foreign (SA106).

Overseas tax matters – extensive new HMRC guidance

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