Income Tax Act 2007 section 460

Residence etc. of claimants

Section 460 sets out the residence requirements that an individual must satisfy in order to claim tax relief for payments made to trade unions (section 457) or police organisations (section 458).

• To qualify for relief, an individual must be UK resident for the relevant tax year, or meet one of several alternative residence conditions
• Alternative conditions include residing in the Isle of Man or Channel Islands, living abroad for health reasons having previously resided in the UK, or serving the Crown, a protected territory, or a missionary society
• The relief is also available to individuals whose late spouse or late civil partner was employed in the service of the Crown
• Where an individual claims the remittance basis (before 2025-26) or makes a foreign income claim, foreign employment election, or foreign gain claim (from 2025-26 onwards), they lose entitlement to relief under sections 457 and 458 for that tax year