Income Tax Act 2007 (c. 3)

Part 14 U.K. Income tax liability: miscellaneous rules

Chapter 2 U.K. Residence

F1 829 Residence of individuals temporarily abroad U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Ss. 829-832 omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 45 para. 152(6)

F1 830 Residence of individuals working abroad U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Ss. 829-832 omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 45 para. 152(6)

F1 831 Foreign income of individuals in the United Kingdom for temporary purpose U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Ss. 829-832 omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 45 para. 152(6)

F1 832 Employment income of individuals in the United Kingdom for temporary purpose U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Ss. 829-832 omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 45 para. 152(6)

833 Visiting forces [F2 etc] U.K.

(1) This section applies to an individual who—

(a) is a member of a visiting force of a designated country or of a civilian component of such a force,

(b) is in the United Kingdom, but only because of being a member of the force or the civilian component, and

(c) is not a British citizen, a British overseas territories citizen, a British National (Overseas) or a British Overseas citizen.

(2) For the purposes of subsection (1)—

(a) members of the armed forces of a designated country who are attached to a designated [F3 international military] headquarters are treated as a visiting force of that country, and

(b) whether an individual is a member of a civilian component of such a force is to be determined accordingly.

[F4 (2A) This section also applies to an individual within subsection (3) or (3A).]

(3) [F5 An individual is within this subsection if the individual—]

(a) is of a category for the time being agreed between Her Majesty's Government in the United Kingdom and the other members of the North Atlantic Council,

(b) is employed by a designated allied headquarters,

(c) is in the United Kingdom, but only because of being employed by the designated allied headquarters, and

(d) is not a British citizen, a British overseas territories citizen, a British National (Overseas) or a British Overseas citizen.

[F6 (3A) An individual is within this subsection if the individual—

(a) belongs to the EU civilian staff,

(b) is in the United Kingdom, but only because of serving as part of that staff, and

(c) is not a British citizen, a British overseas territories citizen, a British National (Overseas) or a British Overseas citizen.]

(4) If this section applies to an individual throughout a period, the period is not treated for income tax purposes as—

(a) a period of residence in the United Kingdom, or

(b) creating a change of the individual's residence or domicile.

(5) Subsection (4) does not affect the operation of section 56 or 460 of this Act F7 ... (residence etc of claimants) in relation to an individual for any tax year.

(6) Subsections (1) to (3) are to be interpreted as if—

(a) they were in Part 1 of the Visiting Forces Act 1952 (c. 67), and

(b) references in that Act to a country to which a provision of that Act applies were references to a designated country.

(7) In this section—

• “allied headquarters” means an international military headquarters established under the North Atlantic Treaty, F8 ...

• “designated” means designated for the purpose in question by or under an Order in Council made for giving effect to an international agreement[F9 , and

• “the EU civilian staff” means—

  (a)

  civilian personnel seconded by a member State to an EU institution for the purposes of activities (including exercises) relating to the preparation for, and execution of, tasks mentioned in Article 43(1) of the Treaty on European Union (tasks relating to a common security and defence policy), as amended from time to time, and

  (b)

  civilian personnel (other than locally hired personnel)—

  (i)

  made available to the EU by a member State to work with designated international military headquarters or a force of a designated country, or

  (ii)

  otherwise made available to the EU by a member State for the purposes of activities of the kind referred to in paragraph (a).]

Textual Amendments

F2 Words in s. 833 heading substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 5(7)

F3 Words in s. 833(2)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 5(2)

F4 S. 833(2A) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 5(3)

F5 Words in s. 833(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 5(4)

F6 S. 833(3A) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 5(5)

F7 Words in s. 833(5) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(o)(v)

F8 Word in s. 833(7) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 37 para. 5(6)(a)

F9 Words in s. 833(7) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 5(6)(b)

834 Residence of personal representatives U.K.

(1) This section applies for income tax purposes if the personal representatives of a deceased person (“D”) include one or more persons who are UK resident and one or more persons who are non-UK resident.

(2) If the following condition is met, the person or persons who are non-UK resident are treated, in their capacity as personal representatives, as UK resident.

(3) The condition is that when D died D was UK resident F10 ... or domiciled in the United Kingdom.

(4) If that condition is not met, the person or persons who are UK resident are treated, in their capacity as personal representatives, as non-UK resident.

[F11 (5) Section 835BA (deemed domicile) applies for the purposes of subsection (3).]

Textual Amendments

F10 Words in s. 834(3) omitted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 67(1) (with Sch. 46 para. 67(2))

F11 S. 834(5) inserted (with effect in accordance with Sch. 8 para. 17(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 17(1)

835 Residence rules for trustees F12 ... U.K.

(1) See sections 475 and 476 for rules about the residence of the trustees of a settlement.

F13 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F12 Words in s. 835 heading omitted (with effect in accordance with s. 1329(1) of the amending Act) by virtue of Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 705(3) (with Sch. 2 Pts. 1, 2)

F13 S. 835(2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 705(2), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[F14 835A Residence of companies U.K.

Chapter 3 of Part 2 of CTA 2009 (rules for determining residence of companies) applies for the purposes of the Income Tax Acts as it applies for the purposes of the Corporation Tax Acts.]

Textual Amendments

F14 S. 835A inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 706 (with Sch. 2 Pts. 1, 2)