{
  "url": "https://openlegislation.uk/finance-act-2015/section-24",
  "json_url": "https://openlegislation.uk/finance-act-2015/section-24.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "section/24",
  "kind": "section",
  "number": "24",
  "heading": "Increased remittance basis charge",
  "text": "(1) Chapter A1 of Part 14 of ITA 2007 (remittance basis) is amended as follows.\n(2) In section 809C (claim for remittance basis by long-term UK resident: nomination of foreign income and gains to which section 809H(2) is to apply)—\n(a) in subsection (1)(b), after “meets” insert “ the 17-year residence test, ”;\n(b) after subsection (1) insert—\n(1ZA) An individual meets the 17-year residence test for a tax year if the individual has been UK resident in at least 17 of the 20 tax years immediately preceding that year.\n;\n(c) in subsection (1A), after “the individual” insert—\n(a) does not meet the 17-year residence test for that year, but\n(b)\n;\n(d) in subsection (1B)(a), after “meet” insert “ the 17-year residence test or ”;\n(e) in subsection (4)—\n(i) before paragraph (a) insert—\n(za) for an individual who meets the 17-year residence test for that year, £90,000;\n;\n(ii) in paragraph (a), for “£50,000” substitute “ £60,000 ”.\n(3) In section 809H (claim for remittance basis by long-term UK resident: charge)—\n(a) in subsection (1)(c), after “meets” insert “ the 17-year residence test, ”;\n(b) in subsection (1A)—\n(i) for “809C(1A)” substitute “ 809C(1ZA), (1A) ”;\n(ii) after “meets” insert “ the 17-year residence test, ”;\n(c) in subsection (5B)—\n(i) before paragraph (a) insert—\n(za) if the individual meets the 17-year residence test for the relevant tax year, £90,000;\n;\n(ii) in paragraph (a), for “£50,000” substitute “ £60,000 ”.\n(4) The amendments made by this section have effect for the tax year 2015-16 and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/11/section/24",
    "retrieved_at": "2026-10-28T17:01:27.985809+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}