Part 14

Income tax liability: miscellaneous rules
Chapter 1

Limits on liability to income tax of non-UK residents

Limit for non-UK resident individuals, trustees etc

Meaning of “disregarded income”
813
1
For the purposes of this Chapter income arising to a non-UK resident is “disregarded income” if it is—
a
disregarded savings and investment income (see section 825),
b
disregarded annual payments (see section 826),
c
disregarded pension income,
d
disregarded social security income,
e
disregarded transaction income (see section 814), or
f
income of such other description as the Treasury may by regulations designate for the purposes of this section.
2
But income in relation to which the non-UK resident has a UK representative for the purposes of section 126 of, and Schedule 23 to, FA 1995 (UK representatives of non-UK residents) is not disregarded income.
3
Income is “disregarded pension income” if it is chargeable under Part 9 of ITEPA 2003 (pension income) because any of the following provisions of that Act applies to it—
- section 577 (UK social security pensions),
- section 579A (pensions under registered pension schemes) (but see subsection (4) below),
- section 609 (annuities for the benefit of dependants),
- section 610 (annuities under non-registered occupational pension schemes), or
- section 611 (annuities in recognition of another’s services).
4
Income chargeable under Part 9 of ITEPA 2003 because section 579A of that Act applies to it is disregarded pension income only if the registered pension scheme in question—
a
falls within paragraph 1(1)(f) of Schedule 36 to FA 2004, and
b
was, immediately before 6 April 2006, a retirement annuity contract to which section 605 of ITEPA 2003 applied.
5
Income is “disregarded social security income” if—
a
it is a taxable benefit listed in Table A in section 660 of ITEPA 2003, other than income support or jobseeker’s allowance, and
b
it is chargeable under Part 10 of that Act (social security income).