Paragraph 5 Individuals no longer meeting section 26A requirement not qualifying new residents
United Kingdom
(1)
If an individual falling within sub-paragraph (2) would otherwise be a qualifying new resident for tax year 2025-26 for the purposes of Chapter 5C of Part 2 of ITEPA 2003 (relief for new residents on foreign employment income), the individual is to be treated as not being a qualifying new resident for that year for the purposes of that Chapter.
(2)
An individual falls within this sub-paragraph if—
(a)
the individual met the section 26A requirement for tax year 2022-23, and
(b)
section 809B, 809D or 809E of ITA 2007 (remittance basis) applied to the individual for that year or for tax year 2023-24 or 2024-25.