The procedure for calculating a person's income tax liability is prescribed as a series of steps (ITA 2007, s. 23). However, this procedure does not deal with the income tax liabilities set out at ¶148-550. Where the taxpayer is non-UK resident, the rules at ¶148-650ff. must be taken into account.

The calculation

Step 1

Identify the individual amounts of each type of income on which the taxpayer is charged for the year. These amounts are termed the ‘components’ of ‘total income’.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.