Income Tax Act 2007 section 11C

Income charged at the default basic, higher and additional rates: non-UK resident individuals

Section 11C sets out how income tax is charged on non-UK resident individuals, applying default basic, higher and additional rates to successive bands of their income.

• Non-UK resident individuals pay income tax at the default basic rate on income up to the basic rate limit
• Income above the basic rate limit and up to the higher rate limit is taxed at the default higher rate
• Income above the higher rate limit is taxed at the default additional rate
• These default rates are overridden where special rules apply to savings income, dividend income or other specific categories of income