Income Tax Act 2007 section 828A

Introduction

Section 828A introduces a tax exemption for individuals who are UK resident but not UK domiciled, provided they do not claim the remittance basis and satisfy all of the conditions set out in section 828B.

• The exemption applies to individuals who are resident in the UK during the relevant tax year but do not regard the UK as their permanent home (i.e. they are not domiciled in the UK)
• The individual must not have elected to use the remittance basis of taxation under section 809B for that tax year
• All six conditions (A to F) set out in section 828B must be met before the exemption can apply
• Only when residency, non-domicile status, the absence of a remittance basis claim, and all six conditions are satisfied together does the income tax exemption take effect