{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-811",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-811.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/811",
  "kind": "section",
  "number": "811",
  "heading": "Limit on liability to income tax of non-UK residents",
  "text": "(1) This section applies to income tax to which—\n(a) a non-UK resident, other than a company, is liable, or\n(b) a non-UK resident company is liable as a trustee.\n(2) Subsection (1) is subject to section 812 (case where limit not to apply).\n(3) The non-UK resident's liability to income tax for a tax year is limited to the sum of amounts A and B.\n(4) Amount A is the sum of—\n(a) any sums representing income tax deducted from the non-UK resident's disregarded income for the tax year (see section 813), and\n(b) any sums representing income tax that are treated as deducted from or paid in respect of that income, ...\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) Amount B is the amount that, apart from this section, would be the non-UK resident's liability to income tax for the tax year, if the following were left out of account—\n(a) the non-UK resident's disregarded income for the tax year, and\n(b) any relief mentioned in subsection (6) to which the non-UK resident is entitled for the tax year as a result of—\n(i) section 56(3) or 460(3) of this Act ... (residence etc of claimants), or\n(ii) double taxation arrangements.\n(6) The reliefs referred to in subsection (5) are—\n(a) an allowance under Chapter 2 of Part 3 of this Act ... (personal allowance and blind person's allowance),\n(b) a tax reduction under Chapter 3 of Part 3 of this Act ... (tax reductions for married couples and civil partners),\n(c) relief under section 457 or 458 of this Act (payments to trade unions and police organisations),\n(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and\n(e) relief under section 266 of ICTA (life assurance premiums).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 811(4) inserted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 63(14)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 811(4)(c) and word omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 63(14)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 811(5) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(o)(iv)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 811(6) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(o)(iv)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 811(6)(d) omitted (17.7.2012) (with effect in accordance with Sch. 39 para. 32(6) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 32(2)(e)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/811",
    "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."
}