Section 718 Meaning of “person abroad” etc

United Kingdom

F1(1)

In this Chapter “person abroad” F2means a person who is resident outside the United Kingdom.

(2)

For the purposes of this Chapter, the following persons are treated as resident outside the United Kingdom—

F3(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

the person treated as F4non-UK resident under section 475(3) (trustees of settlements), and

(c)

persons treated as non-UK resident under section 834(4) (personal representatives).

F5(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

F1: S. 718(1) substituted (with effect in accordance with Sch. 10 para. 9(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 2(2)
F2: Words in s. 718(1) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 27(a), 70(1)
F3: S. 718(2)(a) omitted (with effect in accordance with Sch. 10 para. 9(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 10 para. 2(3)
F4: Words in s. 718(2)(b) substituted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 59 (with Sch. 46 para. 73)
F5: S. 718(3) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 27(b), 70(1)

C1: Pt. 13 Ch. 2 applied by 1988 c. 1, s. 762ZA (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 98 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 94)
C2: Pt. 13 Ch. 2 applied (with effect in accordance with art. 1(2)(3) Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 21
C3: Pt. 13 Ch. 2 modified (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 10(9), 11
C4: Pt. 13 Ch. 2 modified (retrospective to 6.4.2025 for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), s. 53(1)-(7)(10)