# Finance Act 2025, Paragraph 6: Certain individuals meeting section 26A requirement treated as qualifying new residents

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

(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.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/8/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-8/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.