Part 14Income tax liability: miscellaneous rules
F1Chapter 1AExemption for persons not domiciled in United Kingdom
828BConditions to be met
1
Condition A is that in the tax year the individual has income from an employment the duties of which are performed wholly or partly in the United Kingdom.
2
Condition B is that, if the individual's income for the tax year consists of or includes relevant foreign earnings—
a
the amount of the relevant foreign earnings does not exceed £10,000, and
b
all of that amount is subject to a foreign tax.
3
Condition C is that, if the individual's income for the tax year consists of or includes income that is relevant foreign income by virtue of section 830(2)(e) of ITTOIA 2005—
a
the amount of that income does not exceed £100, and
b
all of that amount is subject to a foreign tax.
4
Condition D is that the individual has no other foreign income and gains for the tax year.
5
Condition E is that the individual would not for the tax year be liable to income tax at a rate other than the basic rate or the starting rate for savings if this Chapter did not apply to the individual for the tax year.
6
Condition F is that the individual does not make a return under section 8 of TMA 1970 for the tax year.
Pt. 14 Ch. 1A inserted (with effect in accordance with s. 52(3) of the amending Act) by Finance Act 2009 (c. 10), s. 52(1)