Part 2

Basic provisions
Chapter 2

Rates at which income tax is charged

Income charged at particular rates

Income charged at the default basic, higher and additional rates: non-UK resident individuals
11C
1
Income tax on a non-UK resident individual’s income up to the basic rate limit is charged at the default basic rate.
2
Income tax is charged at the default higher rate on a non-UK resident individual’s income above the basic rate limit and up to the higher rate limit.
3
Income tax is charged at the default additional rate on a non-UK resident individual’s income above the higher rate limit.
4
Subsections (1) to (3) are subject to—
- section 11D (savings income charged at the savings basic, higher and additional rates),
- section 12 (savings income charged at the starting rate for savings),
- section 12A (savings income charged at the savings nil rate),
- section 13 (income charged at the dividend ordinary, upper and additional rates: individuals), and
- any other provisions of the Income Tax Acts (apart from section 10) which provide for income to be charged at different rates of income tax in some circumstances.
Ss. 11C, 11D inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(8)(b)(24); S.I. 2016/1161, regs. 2, 3