HC Deb 11 April 1933 vol 276 c2367

asked the Chancellor of the Exchequer whether he will consider legislation enabling the Office of Special Commissioners of Income Tax to grant permits for limited periods to applicants who are foreigners but who desire to reside for limited periods in each year in this country and who will thereby only be subject to Income Tax on income spent in this country?


Under the existing law a foreigner not domiciled in the United Kingdom who becomes chargeable to Income Tax as a person residing here is liable to tax, in respect of income arising abroad, on so much only of that income as is received in or remitted to the United Kingdom. I am sending my hon. Friend a, leaflet which explains the position.