Part 14Income tax liability: miscellaneous rules
C1C2C3C4C5F1Chapter A1Remittance basis
Pt. 14 Ch. A1 modified by 2003 c. 1, s. 41A(8) (as inserted (with effect in accordance with Sch. 7 para. 80 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 22)
Pt. 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)
Pt. 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)
Pt. 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))
Pt. 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)
Application of remittance basis
809EApplication of remittance basis without claim: other cases
1
This section applies to an individual for a tax year if—
a
the individual is UK resident in that year,
b
the individual is not domiciled in the United Kingdom in that year or is not ordinarily UK resident in that year,
F2c
for that year the individual either has no UK income or gains or has no UK income and gains other than taxed investment income not exceeding £100.
d
no relevant income or gains are remitted to the United Kingdom in that year, and
e
either—
i
the individual has been UK resident in not more than 6 of the 9 tax years immediately preceding that year, or
ii
the individual is under 18 throughout that year
F3unless the individual gives notice in a return under section 8 of TMA 1970 that this section is not to apply in relation to the individual for that year.
2
For the purposes of subsection (1)(c) the individual's UK income and gains for the tax year are the individual's income and chargeable gains for that year other than what would (if this section applied) be the individual's foreign income and gains for that year.
F42A
For the purposes of subsection (1)(c) “taxed investment income” means UK income or gains consisting of payments within section 946 from which a sum representing income tax has been deducted.
3
For the purposes of subsection (1)(d) relevant income and gains are—
a
what would (if this section applied) be the individual's foreign income and gains for the tax year mentioned in subsection (1), and
b
the individual's foreign income and gains for every other tax year for which section 809B or 809D or this section applies to the individual.
Pt. 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)