A person resident in the UK is generally chargeable to UK tax on worldwide income. However, there are exceptions and reliefs depending upon:- The type of income The residence status; and The domicile status of the individual and paying body. You should seek professional advice if you are unsure.

Income arising outside UK. A person resident in the UK is generally chargeable to UK tax on worldwide income. There are exceptions depending on type of income, residence status and domicile status.

Income earned by Americans from work performed in another country.