Income Tax Act 2007 section 832

Employment income of individuals in the United Kingdom for temporary purpose

Section 832 ensures that individuals who come to the UK temporarily and stay for a limited period are not treated as UK resident when determining how their employment earnings are taxed.

• An individual present in the UK for a temporary purpose who does not exceed 183 days in a tax year is not treated as UK resident for employment income purposes.
• This rule applies specifically to the taxation of employment earnings under Chapters 4 and 5 of Part 2 of ITEPA (the rules that determine taxable earnings from employment).
• The section applies only to individuals, not to other types of person or entity.
• However, if the individual does exceed the 183-day threshold, they will be treated as UK resident for these employment income purposes.

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