Part 5

Miscellaneous income
Chapter 1

Introduction

Territorial scope of Part 5 charges
577
1
Income arising to a UK resident is chargeable to tax under this Part whether or not it is from a source in the United Kingdom.
2
Income arising to a non-UK resident is chargeable to tax under this Part only if it is from a source in the United Kingdom.
2A
If income arising to an individual who is
UK
resident arises in the overseas part of a split year, it is to be treated for the purposes of this section as arising to a non-UK resident.
3
References in this section to income which is from a source in the United Kingdom include, in the case of any income which does not have a source, references to income which has a comparable connection to the United Kingdom.
4
This section is subject to any express or implied provision to the contrary in this Part (or elsewhere in the Income Tax Acts).
5
See also section 577A (territorial scope of Part 5 charges: receipts from intellectual property).
S. 577(2A) inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 89
S. 577(5) inserted (with effect in accordance with s. 42(3) of the amending Act) by Finance Act 2016 (c. 24), s. 42(1)