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B C C1 C2 C3 C4 C5 C6 2 Page Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 Enquiries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 Liability to UK tax as a non-resident . . . . . . . . . .3 Income Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 Interest from UK Government FOTRA securities . . .3 Relief under a Double Taxation treaty . . . . . . . . . . .4 Capital Gains Tax . . . . . . . . . . . . . . . . . . . . . . . . . .

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