Income Tax Act 2007 section 809A

Overview of Chapter

Section 809A provides an overview of Chapter A1 of Part 14, which established an alternative basis for charging income tax — known as the remittance basis — for individuals who were not domiciled in the United Kingdom.

• Chapter A1 of Part 14 set out the remittance basis as an alternative way of calculating income tax for certain individuals.
• The remittance basis was available only to individuals who were not domiciled in the UK; from 2013–14 onwards, being not ordinarily resident alone was no longer sufficient to claim it.
• Under the remittance basis, foreign income and gains were taxed only when brought into (remitted to) the UK, rather than on an arising basis.
• The remittance basis regime applied for tax years up to and including 2024–25; from 2025–26 onwards, the regime was replaced by new rules introduced by the Finance Act 2025.