Practical Income Tax - The Professional's Guide 2021
2.6Territorial Scope of the Charge to Income Tax
The table below summarises in very basic terms the territorial scope of the charge to income tax based on an individual’s residence, ordinary resid...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.