Paragraph 6 Certain individuals meeting section 26A requirement treated as qualifying new residents
United Kingdom
(1)
If an individual falling within sub-paragraph (2)—
(a)
meets the section 26A requirement for tax year 2025-26 or 2026-27, and
(b)
is not a qualifying new resident for that year for the purposes of Chapter 5C of Part 2 of ITEPA 2003,
the individual is to be treated as a qualifying new resident for that tax 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 2023-24 or tax year 2024-25, and
(b)
section 809B, 809D or 809E of ITA 2007 (remittance basis) applied to the individual for that tax year.