Income Tax Act 2007 section 809C

Claim for remittance basis by long-term UK resident: nomination of foreign income and gains to which section 809H(2) is to apply

Section 809C sets out the rules requiring long-term UK residents who claim the remittance basis to nominate specific foreign income and gains, and caps the additional tax charge arising from that nomination at either £30,000 or £60,000 depending on how long they have been resident. This section applies only up to and including the 2024–25 tax year.