Remittance basis

[highlandspring]

My wife is Ukrainian citizen but a UK resident - here for the last 3 years.

Is she taxable on her global income or only the element of which she remits to the UK? She is thinking of renting out her apartment but doesn't need the funds in the UK.

Is she a non-dom resident? Is is that something different?

Thanks

[kontracta_com]

It sounds like your wife is resident and ordinarily resident in the UK but she will not be domiciled here. I am simplifying the latter somewhat though as the law can get very complex ....

This is probably a good starting point for reading up on the rules

http://www.hmrc.gov.uk/incometax/tax-arrive-uk.htm

- sorry due to it being Friday afternoon and our aircon consisting of an open window, it would take far longer for me to write it all down and it might not make sense!