但对于不在英国定居的英国居民——通常是因为他们的父辈不是英国人，他们的海外收入和资本利得只有在带回英国的情况下才需要交税。

But UK residents who are not domiciled in the UK - usually because their fathers were not British - are liable for tax on their overseas income and gains only if they are brought into the UK.

youdao

但对于不在英国定居的英国居民——通常是因为他们的父辈不是英国人，他们的海外收入和资本利得只有在带回英国的情况下才需要交税。

But UK residents who are not domiciled in the UK - usually because their fathers were not British - are liable for tax on their overseas income and gains only if they are brought into the UK.

youdao