Section 810 Overview of Chapter

United Kingdom

(1)

This Chapter provides for limits on the liability to income tax of non-UK residents.

(2)

See sections 811 to 814 in the cases of—

(a)

a non-UK resident, other than a company, and

(b)

a non-UK resident company liable as a trustee.

(3)

See sections 815 and 816 in the case of a non-UK resident company which is liable otherwise than as a trustee.

F1(4)

In relation to an individual—

(a)

a reference in this Chapter to a non-UK resident's liability to income tax is a reference to the liability of someone who is non-UK resident for the tax year for which the liability arises, and

(b)

accordingly, enactments under which income arising to a UK resident in the overseas part of a split year is treated as arising to a non-UK resident are of no relevance to this Chapter.

Annotations

Textual amendments

F1: S. 810(4) inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 152(5)

Notes on Chapter 1

Modifications

C1: Pt. 14 Ch. 1 excluded by 2005 c. 5, s. 608X(3)(a) (as inserted (with effect in accordance with Sch. 3 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 3 para. 4)