{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-810",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-810.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/810",
  "kind": "section",
  "number": "810",
  "heading": "Overview of Chapter",
  "text": "(1) This Chapter provides for limits on the liability to income tax of non-UK residents.\n(2) See sections 811 to 814 in the cases of—\n(a) a non-UK resident, other than a company, and\n(b) a non-UK resident company liable as a trustee.\n(3) See sections 815 and 816 in the case of a non-UK resident company which is liable otherwise than as a trustee.\n(4) In relation to an individual—\n(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\n(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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 810(4) inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 152(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/810",
    "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."
}