# Finance Act 2025, Paragraph 5: Individuals no longer meeting section 26A requirement not qualifying new residents

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/8/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-8/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.