{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-718",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-718.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/718",
  "kind": "section",
  "number": "718",
  "heading": "Meaning of “person abroad” etc",
  "text": "(1) In this Chapter “person abroad” means a person who is resident outside the United Kingdom.\n(2) For the purposes of this Chapter, the following persons are treated as resident outside the United Kingdom—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) the person treated as non-UK resident under section 475(3) (trustees of settlements), and\n(c) persons treated as non-UK resident under section 834(4) (personal representatives).\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/718",
    "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."
}