Part 8Other reliefs

Chapter 6Miscellaneous other reliefs

Payments for life insurance etc

460Residence etc of claimants

(1)

This section applies in relation to an individual who claims—

(a)

relief under section 457 or 458 (payments to trade unions and police organisations) for a tax year, F1...

F1(b)

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

(2)

The individual meets the requirements of this section if the individual—

(a)

is UK resident for the tax year, or

(b)

meets the condition in subsection (3).

(3)

An individual meets the condition in this subsection if, at any time in the tax year, the individual—

(a)

is resident in the Isle of Man or the Channel Islands,

(b)

has previously resided in the United Kingdom and is resident abroad for the sake of the health of—

(i)

the individual, or

(ii)

a member of the individual's family who is resident with the individual,

(c)

is a person who is or has been employed in the service of the Crown,

(d)

is employed in the service of any territory under Her Majesty's protection,

(e)

is employed in the service of a missionary society, or

(f)

is a person whose late spouse or late civil partner was employed in the service of the Crown.

F2(4)

See also—

(a)

section 809G, in relation to tax years before 2025-26 where a claim for the remittance basis to apply is made, and

(b)

section 845E of ITTOIA 2005, in relation to tax years from 2025-26 where a foreign income claim, a foreign employment election or a foreign gain claim is made.

Those sections provide that where an individual makes such a claim or election for a tax year, the individual is not entitled to any relief under section 457 or 458 for that tax year.