Part 14Income tax liability: miscellaneous rules

F1Chapter A1Remittance basis

Application of remittance basis

809BClaim for remittance basis to apply

(1)

This section applies to an individual for a tax year if F2...—

F3(za)

the tax year is the tax year 2024-25 or an earlier tax year,

(a)

F4the individual is UK resident F5for that year ,

(b)

F6the individual is not domiciled in the United Kingdom in that year F7..., and

(c)

F8the individual makes a claim under this section for that year.

F9(1A)

Section 835BA (deemed domicile) applies for the purposes of subsection (1)(b).

F10(2)

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

(3)

Sections 42 and 43 of TMA 1970 (procedure and time limit for making claims), except section 42(1A) of that Act, apply in relation to a claim under this section as they apply in relation to a claim for relief.