Dual Contract

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An arrangement where an employee has two employment contracts with different employers (usually in the same group), covering the whole of their working time. Employees who are resident in the UK are subject to UK income tax on their worldwide income. However, if they are non-UK domiciled they are not subject to UK tax on income for wholly non-UK duties with a non-UK employer unless that income is remitted to the UK. From 6 April 2014, additional conditions must be met to qualify for the remittance basis.

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