[F1809EApplication of remittance basis without claim: other casesU.K.
(1)This section applies to an individual for a tax year if—
(a)the individual is UK resident [F2for that year],
(b)the individual is not domiciled in the United Kingdom in that year F3...,
[F4(c)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
[F5unless 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.
[F6(2A)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.]
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)
F2Words in s. 809E(1)(a) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 152(4)
F3Words in s. 809E(1)(b) omitted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 5 (with Sch. 46 para. 26)
F4S. 809E(1)(c) substituted (with effect in accordance with Sch. 27 para. 15(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 27 para. 4(2)
F5Words in s. 809E(1) inserted (with effect in accordance with Sch. 27 para. 15(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 27 para. 4(3)
F6S. 809E(2A) inserted (with effect in accordance with Sch. 27 para. 15(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 27 para. 4(4)