Section 809E Application of remittance basis without claim: other casesF1C1C2
United Kingdom
This section applies to an individual for a tax year if—
the tax year is the tax year 2024-25 or an earlier tax year,
the individual is UK resident F3for that year,
the individual is not domiciled in the United Kingdom in that year F4...,
for that year the individual either has no UK income or gains or has no UK income and gains other than taxed investment income not exceeding £100.
no relevant income or gains are remitted to the United Kingdom in that year, and
either—
the individual has been UK resident in not more than 6 of the 9 tax years immediately preceding that year, or
the individual is under 18 throughout that year
F6unless the individual gives notice in a return under section 8 of TMA 1970 that this section is not to apply in relation to the individual for that year.
Section 835BA (deemed domicile) applies for the purposes of subsection (1)(b).
For the purposes of subsection (1)(c) the individual's UK income and gains for the tax year are the individual's income and chargeable gains for that year other than what would (if this section applied) be the individual's foreign income and gains for that year.
For the purposes of subsection (1)(c) “taxed investment income” means UK income or gains consisting of payments within section 946 from which a sum representing income tax has been deducted.
For the purposes of subsection (1)(d) relevant income and gains are—
what would (if this section applied) be the individual's foreign income and gains for the tax year mentioned in subsection (1), and
the individual's foreign income and gains for every other tax year for which section 809B or 809D or this section applies to the individual.
Annotations
Textual amendments
- F1
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)
- F2
S. 809E(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(5) (with s. 40(1)(2))
- F3
Words in s. 809E(1)(a) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 152(4)
- F4
Words in s. 809E(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. 5 (with Sch. 46 para. 26)
- F5
S. 809E(1)(c) substituted (with effect in accordance with Sch. 27 para. 15(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 27 para. 4(2)
- F6
Words in s. 809E(1) inserted (with effect in accordance with Sch. 27 para. 15(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 27 para. 4(3)
- F7
S. 809E(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(4)
- F8
S. 809E(2A) inserted (with effect in accordance with Sch. 27 para. 15(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 27 para. 4(4)
Modifications
- C1
S. 809E 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)
- C2
S. 809E 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))
Notes on Chapter A1
Modifications
- C1
Pt. 14 Ch. A1 modified by 2003 c. 1, s. 41A(8) (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)
- C2
Pt. 14 Ch. A1 modified by 1988 c. 1, s. 762ZB(3) (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)
- C3
Pt. 14 Ch. A1 modified by 1992 c. 12, s. 87B(3) (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 115 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 108 (with Sch. 7 paras. 116-119))
- C4
Pt. 14 Ch. A1 modified (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), 19(3)
- C5
Pt. 14 Ch. A1 modified by 2003 c. 1, s. 41F(8) (as substituted (6.4.2015) by Finance Act 2014 (c. 26), Sch. 9 paras. 5, 47 (with Sch. 9 para. 48))
- C6
Pt. 14 Ch. A1 modified by 2005 c. 5, s. 643F(4) (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))
- C7
Pt. 14 Ch. A1 modified by 2005 c. 5, s. 643N(3)(4) (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))
- C8
Pt. 14 Ch. A1 modified (temp.) (for the tax years 2025-26, 2026-27 and 2027-28) by Finance Act 2025 (c. 8), Sch. 10 para. 18(1)(2)