Income Tax Act 2007 section 809M

Meaning of "relevant person"

Section 809M defines who counts as a "relevant person" in relation to an individual for the purposes of the remittance basis rules, extending the scope beyond the individual to include their close family members, certain companies and trusts connected to them.

• A relevant person includes the individual themselves, their spouse or civil partner (including unmarried couples living together as if married or in a civil partnership), and any children or grandchildren under 18 of any of them.
• Close companies in which any relevant person is a participator are also relevant persons, as are companies that would be close companies if they were UK resident, together with any 51% subsidiaries of such companies.
• Trustees of a settlement where any relevant person is a beneficiary — meaning anyone who receives or may receive any benefit under the settlement — are also treated as relevant persons.
• Any body connected with such a settlement is likewise a relevant person, with "connected" determined by reference to the connected persons rules in section 993 of ITA 2007.