Part 1 Main Provisions
Finance Act 2008 (2008 c 9) | Legislation

SCHEDULE 7 Remittance Basis

Section 25

Part 1 Main Provisions

Remittance basis—general

1

In Part 14 of ITA 2007 (income tax liability: miscellaneous rules), before Chapter 1 insert—

“Chapter A1
Remittance Basis
Introduction
809A Overview of Chapter

This Chapter provides for an alternative basis of charge in the case of individuals who are not domiciled in the United Kingdom or are not ordinarily UK resident.

Application of remittance basis
809B Claim for remittance basis to apply

(1)     This section applies to an individual for a tax year if the individual—

(a)     is UK resident in that year,

(b)     is not domiciled in the United Kingdom in that year or is not ordinarily UK resident in that year, and

(c)     makes a claim under this section for that year.

(2)     The claim must contain one or both of the following statements—

(a)     that the individual is not domiciled in the United Kingdom in that year;

(b)     that the individual is not ordinarily UK resident in that year.

(3)     Sections 42 and 43 of TMA 1970 (procedure and time limit for making claims), except section 42(1A) of that Act, apply in relation to a claim

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