Capital gains tax

Countries having agreements with UK (A–Z list)

Countries not having agreements with UK (A–Z list)

Covid-19 (OECD guidance)

Credit method

Deduction method

Deemed domicile

Directors

Dividends

Domicile of dependence, American wife

Dual residence

Employment income

Exemption method

Generally

Income tax

Income tax and CGT

Interest

Liable to tax ('subject to tax' distinguished)

OECD Model

Pensions

Personal allowances

Rental income

Returning to the UK

Self-employed income

Share-based income

Tie-breaker clauses

Typical content

Withholding requirement