Income Tax Act 2007 section 810

Overview of Chapter

Section 810 provides an overview of the chapter that limits the income tax liability of non-UK residents, directing the reader to the relevant sections depending on whether the taxpayer is an individual, a company acting as trustee, or a company acting in another capacity.

• This chapter sets limits on how much income tax can be charged to persons who are not resident in the UK.
• Sections 811 to 814 apply to non-UK resident individuals (and other non-corporate taxpayers) and to non-UK resident companies that are liable to income tax only in their capacity as trustees.
• Sections 815 and 816 apply to non-UK resident companies that are liable to income tax other than in a trustee capacity.
• For individuals, non-UK residence is determined for the whole tax year; the split-year treatment rules that deem a UK resident's overseas-part income as belonging to a non-UK resident do not bring a person within this chapter.