{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-11C",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-11C.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/11C",
  "kind": "section",
  "number": "11C",
  "heading": "Income charged at the default basic, higher and additional rates: non-UK resident individuals",
  "text": "(1) Income tax on a non-UK resident individual’s income up to the basic rate limit is charged at the default basic rate.\n(2) Income tax is charged at the default higher rate on a non-UK resident individual’s income above the basic rate limit and up to the higher rate limit.\n(3) Income tax is charged at the default additional rate on a non-UK resident individual’s income above the higher rate limit.\n(4) Subsections (1) to (3) are subject to—\nsection 11CA (income charged at the property basic, higher and additional rates: individuals),\nsection 11D (savings income charged at the savings basic, higher and additional rates),\nsection 12 (savings income charged at the starting rate for savings),\nsection 12A (savings income charged at the savings nil rate),\nsection 13 (income charged at the dividend ordinary, upper and additional rates: individuals), and\nany other provisions of the Income Tax Acts (apart from section 10) which provide for income to be charged at different rates of income tax in some circumstances.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 11C, 11D inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(8)(b)(24); S.I. 2016/1161, regs. 2, 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 11C(4) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 9"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/11C",
    "retrieved_at": "2026-10-29T09:13:03.599581+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."
}