# Income Tax Act 2007, Section 810: Overview of Chapter

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

(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.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/810 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-810
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.