# Income Tax (Trading and Other Income) Act 2005, Section 368: Territorial scope of Part 4 charges

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

(1) Income arising to a UK resident is chargeable to tax under this Part whether or not it is from a source in the United Kingdom.
(2) Income arising to a non-UK resident is chargeable to tax under this Part only if it is from a source in the United Kingdom.
(2A) If income arising to an individual who is UK resident arises in the overseas part of a split year, it is to be treated for the purposes of this section as arising to a non-UK resident.
(3) References in this section to income which is from a source in the United Kingdom include, in the case of any income which does not have a source, references to income which has a comparable connection to the United Kingdom.
(4) This section is subject to any express or implied provision to the contrary in this Part (or elsewhere in the Income Tax Acts).

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/368 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-368
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.