Income Tax Act 2007 section 809H

Claim for remittance basis by long-term UK resident: charge

Section 809H imposes a minimum tax charge on long-term UK residents who are aged 18 or over and who claim the remittance basis of taxation, with the amount depending on how long they have been resident in the UK.

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.