Textual Amendments
F1Pt. 14 Ch. A1 inserted (21.7.2008 with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 1 (with Sch. 7 paras. 85-89)
Modifications etc. (not altering text)
C1Pt. 14 Ch. A1 modified by 2003 c. 1, s. 41A(8) (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 80 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 22)
C2Pt. 14 Ch. A1 modified by 1988 c. 1, s. 762ZB(3) (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 98 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 94)
C3Pt. 14 Ch. A1 modified by 1992 c. 12, s. 87B(3) (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 115 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 108 (with Sch. 7 paras. 116-119))
C4Pt. 14 Ch. A1 modified (with effect in accordance with art. 1(2)(3) Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 19(3)
C5Pt. 14 Ch. A1 modified by 2003 c. 1, s. 41F(8) (as substituted (6.4.2015) by Finance Act 2014 (c. 26), Sch. 9 paras. 5, 47 (with Sch. 9 para. 48))
C6Pt. 14 Ch. A1 modified by 2005 c. 5, s. 643F(4) (as inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 11, 21(1) (with Sch. 11 para. 22))
C7Pt. 14 Ch. A1 modified by 2005 c. 5, s. 643N(3)(4) (as inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 11, 21(1) (with Sch. 11 para. 22))
C8Pt. 14 Ch. A1 modified (temp.) (for the tax years 2025-26, 2026-27 and 2027-28) by Finance Act 2025 (c. 8), Sch. 10 para. 18(1)(2)
(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 aged 18 or over in that year, and
[F5(b)[F6the individual] meets F7... the 12-year residence test or the 7-year residence test for that year.]
F8(1ZA). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F9(1A)An individual meets the 12-year residence test for a tax year if the individual—
F10(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F11(b)has been UK resident in at least 12 of the 14 tax years immediately preceding that year.]
(1B)An individual meets the 7-year residence test for a tax year if the individual—
(a)does not meet F12... the 12-year residence test for that year, but
(b)has been UK resident in at least 7 of the 9 tax years immediately preceding that year.]
(2)A claim under section 809B by the individual for that year must contain a nomination of the income or chargeable gains of the individual for that year to which section 809H(2) is to apply.
(3)The income or chargeable gains nominated must be part (or all) of the individual's foreign income and gains for that year.
(4)The income and chargeable gains nominated must be such that the relevant tax increase does not exceed [F13—
F14(za). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(a)for an individual who meets the 12-year residence test for that year, [F15£60,000];
(b)for an individual who meets the 7-year residence test for that year, £30,000.]
(5)“The relevant tax increase” is—
(a)the total amount of income tax and capital gains tax payable by the individual for that year, minus
(b)the total amount of income tax and capital gains tax that would be payable by the individual for that year apart from section 809H(2).
[F16(5A)The references to income tax in subsection (5) do not include income tax under section 424 (gift aid).]
(6)See section 809Z7 for the meaning of an individual's foreign income and gains for a tax year.]
Textual Amendments
F2Words in s. 809C(1) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 1(3)(a) (with s. 40(1)(2))
F3S. 809C(1)(za) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 1(3)(b) (with s. 40(1)(2))
F4Words in s. 809C(1)(a) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 1(3)(c) (with s. 40(1)(2))
F5S. 809C(1)(b) substituted (17.7.2012) (with effect in accordance with Sch. 12 para. 5 of the amending Act) by Finance Act 2012 (c. 14), Sch. 12 para. 2(2)
F6Words in s. 809C(1)(b) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 1(3)(c) (with s. 40(1)(2))
F7Words in s. 809C(1)(b) omitted (with effect in accordance with Sch. 8 para. 14(6) of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 14(3)(a)
F8S. 809C(1ZA) omitted (with effect in accordance with Sch. 8 para. 14(6) of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 14(3)(b)
F9S. 809C(1A)(1B) inserted (17.7.2012) (with effect in accordance with Sch. 12 para. 5 of the amending Act) by Finance Act 2012 (c. 14), Sch. 12 para. 2(3)
F10S. 809C(1A)(a) omitted (with effect in accordance with Sch. 8 para. 14(6) of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 14(3)(c)
F11S. 809C(1A)(a) and word inserted (with effect in accordance with s. 24(4) of the amending Act) by Finance Act 2015 (c. 11), s. 24(2)(c)
F12Words in s. 809C(1B)(a) omitted (with effect in accordance with Sch. 8 para. 14(6) of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 14(3)(d)
F13Words in s. 809C(4) substituted (17.7.2012) (with effect in accordance with Sch. 12 para. 5 of the amending Act) by Finance Act 2012 (c. 14), Sch. 12 para. 2(4)
F14S. 809C(4)(za) omitted (with effect in accordance with Sch. 8 para. 14(6) of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 14(3)(e)
F15Sum in s. 809C(4)(a) substituted (with effect in accordance with s. 24(4) of the amending Act) by Finance Act 2015 (c. 11), s. 24(2)(e)(ii)
F16S. 809C(5A) inserted (with effect in accordance with Sch. 27 para. 15(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 27 para. 2
Modifications etc. (not altering text)
C9S. 809C excluded (with effect in accordance with Sch. 8 para. 16(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 16(3)
C10S. 809C excluded (with effect in accordance with Sch. 8 para. 15(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 15(3)
C11S. 809C excluded (15.3.2018) by Finance Act 2018 (c. 3), Sch. 10 para. 2(3)