Part 14

Income tax liability: miscellaneous rules
Chapter 1

Limits on liability to income tax of non-UK residents

Introduction

Overview of Chapter
810
1
This Chapter provides for limits on the liability to income tax of non-UK residents.
2
See sections 811 to 814 in the cases of—
a
a non-UK resident, other than a company, and
b
a non-UK resident company liable as a trustee.
3
See sections 815 and 816 in the case of a non-UK resident company which is liable otherwise than as a trustee.
4
In relation to an individual—
a
a reference in this Chapter to a non-UK resident's liability to income tax is a reference to the liability of someone who is non-UK resident for the tax year for which the liability arises, and
b
accordingly, enactments under which income arising to a
UK
resident in the overseas part of a split year is treated as arising to a non-UK resident are of no relevance to this Chapter.
S. 810(4) inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 152(5)
Pt. 14 Ch. 1 excluded by 2005 c. 5, s. 608X(3)(a) (as inserted (with effect in accordance with Sch. 3 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 3 para. 4)