Income Tax Act 2007 section 809E

Application of remittance basis without claim: other cases

Section 809E allows certain non-domiciled UK residents to be taxed on the remittance basis automatically — without needing to make a formal claim — provided they meet specific conditions, and applies only up to and including the 2024–25 tax year.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.