# Income Tax Act 2007, Section 809B: Claim for remittance basis to apply

Extent: E+W+S+N.I.

(1) This section applies to an individual for a tax year if ...—
(za) the tax year is the tax year 2024-25 or an earlier tax year,
(a) the individual is UK resident for that year ,
(b) the individual is not domiciled in the United Kingdom in that year ..., and
(c) the individual makes a claim under this section for that year.
(1A) Section 835BA (deemed domicile) applies for the purposes of subsection (1)(b).
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/809B (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-809B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.