{
  "url": "https://openlegislation.uk/finance-act-2025/schedule-9/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2025/schedule-9/paragraph-6.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "schedule/9/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": "Relief for amounts remitted again on becoming UK resident",
  "text": "(1) This paragraph applies where—\n(a) income or chargeable gains of an individual have been remitted to the United Kingdom during a period that exceeds 5 years—\n(i) that ends before 6 April 2024, and\n(ii) in which there was no period for which the individual was UK resident, and\n(b) after the end of that period, but before 6 April 2025—\n(i) the same, or part of the same, income or chargeable gains (“the repeated remitted amount”) were again remitted to the United Kingdom, and\n(ii) a relevant charge has arisen in relation to that remittance.\n(2) A “relevant charge” in relation to a remittance means—\n(a) income tax becoming chargeable on that remittance, or\n(b) a gain accruing under paragraph 1(2) of Schedule 1 to TCGA 1992 on that remittance.\n(3) Any relevant charge that has arisen on the first occasion on which the repeated remitted amount is remitted in circumstances falling within sub-paragraph (1)(b) is to be treated as never having arisen.\n(4) But a remittance that is not charged to income tax or capital gains tax as a result of sub-paragraph (3) is to be treated as if it were charged to income tax or capital gains tax (as the case may be) for the purposes of section 809P(12) of ITA 2007.\n(5) This paragraph is to be treated as never having applied where—\n(a) for either, or each, of the tax years 2024-25 and 2025-26, the individual is not UK resident, or\n(b) either, or each, of those tax years is a split year as respects the individual.\n(6) References in this paragraph to amounts being remitted to the United Kingdom are to be construed in accordance with Chapter A1 of Part 14 of ITA 2007 (see, in particular, sections 809L to 809O of that Act).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2025/8/schedule/9/paragraph/6",
    "retrieved_at": "2026-10-29T08:47:01.939707+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}