§ Mr. Dalyellasked the Chancellor of the Exchequer if he will take steps to bring into charge to United Kingdom tax, payments made to United Kingdom residents working outside the United Kingdom whose earnings are, wholly or partly, remitted to the Channel Islands.
§ Mr. Moore[pursuant to his reply, 27 February 1984, c. 48]: With very limited exceptions, the income of a United Kingdom resident is already chargeable to tax in this country, whether or not that resident is working outside the United Kingdom and whether or not his earnings are remitted, wholly or partly, to the Channel Islands. The exceptions relate to employees who are either not domiciled in the United Kingdom or who are resident but not ordinarily resident in the United Kingdom, in which case the "remittance basis" may apply to earnings for work done overseas.