{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-809B",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-809B.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/809B",
  "kind": "section",
  "number": "809B",
  "heading": "Claim for remittance basis to apply",
  "text": "(1) This section applies to an individual for a tax year if ...—\n(za) the tax year is the tax year 2024-25 or an earlier tax year,\n(a) the individual is UK resident for that year ,\n(b) the individual is not domiciled in the United Kingdom in that year ..., and\n(c) the individual makes a claim under this section for that year.\n(1A) Section 835BA (deemed domicile) applies for the purposes of subsection (1)(b).\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) Sections 42 and 43 of TMA 1970 (procedure and time limit for making claims), except section 42(1A) of that Act, apply in relation to a claim under this section as they apply in relation to a claim for relief.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 14 Ch. A1 inserted (21.7.2008 with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 1 (with Sch. 7 paras. 85-89)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 809B(1) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 1(2)(a) (with s. 40(1)(2))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 809B(1)(za) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 1(2)(b) (with s. 40(1)(2))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 809B(1)(a) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 1(2)(c) (with s. 40(1)(2))"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 809B(1)(a) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 152(2)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 809B(1)(b) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 1(2)(c) (with s. 40(1)(2))"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 809B(1)(b) omitted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 3(a) (with Sch. 46 para. 26)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 809B(1)(c) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 1(2)(c) (with s. 40(1)(2))"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "S. 809B(1A) inserted (with effect in accordance with Sch. 8 para. 14(6) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 14(2) (with Sch. 8 para. 15(2))"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "S. 809B(2) omitted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 3(b) (with Sch. 46 para. 26)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 809B applied by 1992 c. 12, s. 16ZC(1)(c) (as substituted (with effect in relation to the tax year 2017-18 and subsequent years) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 5)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 809B applied by 2005 c. 5, s. 643I(1)(g) (as inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 11, 21(1) (with Sch. 11 para. 22))"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "S. 809B(1A) modified (15.3.2018) by Finance Act 2018 (c. 3), Sch. 10 para. 2(2)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "S. 809B applied by 2003 c. 1, s. 41C(7) (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 80 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 22)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/809B",
    "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."
}