[HMRC Tax Bulletin 59, June 2002]

Employees Resident But Not Ordinarily Resident In The United Kingdom – Liability Under Cases II And III Of Schedule E

An employee resident but not ordinarily resident in the UK is liable to UK tax under Case II Schedule E on emoluments in respect of duties performed in the UK. Such employees are also liable under Case III Schedule E on emoluments for duties performed outside the UK but only to the extent that the emoluments are received in the UK.

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