Part 14Income tax liability: miscellaneous rules

Chapter 2Residence

F8829Residence of individuals temporarily abroad

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F8830Residence of individuals working abroad

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F8831Foreign income of individuals in the United Kingdom for temporary purpose

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F8832Employment income of individuals in the United Kingdom for temporary purpose

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833Visiting forces F9etc

1

This section applies to an individual who—

a

is a member of a visiting force of a designated country or of a civilian component of such a force,

b

is in the United Kingdom, but only because of being a member of the force or the civilian component, and

c

is not a British citizen, a British overseas territories citizen, a British National (Overseas) or a British Overseas citizen.

2

For the purposes of subsection (1)—

a

members of the armed forces of a designated country who are attached to a designated F5international military headquarters are treated as a visiting force of that country, and

b

whether an individual is a member of a civilian component of such a force is to be determined accordingly.

F32A

This section also applies to an individual within subsection (3) or (3A).

3

F2An individual is within this subsection if the individual—

a

is of a category for the time being agreed between Her Majesty's Government in the United Kingdom and the other members of the North Atlantic Council,

b

is employed by a designated allied headquarters,

c

is in the United Kingdom, but only because of being employed by the designated allied headquarters, and

d

is not a British citizen, a British overseas territories citizen, a British National (Overseas) or a British Overseas citizen.

F143A

An individual is within this subsection if the individual—

a

belongs to the EU civilian staff,

b

is in the United Kingdom, but only because of serving as part of that staff, and

c

is not a British citizen, a British overseas territories citizen, a British National (Overseas) or a British Overseas citizen.

4

If this section applies to an individual throughout a period, the period is not treated for income tax purposes as—

a

a period of residence in the United Kingdom, or

b

creating a change of the individual's residence or domicile.

5

Subsection (4) does not affect the operation of section 56 or 460 of this Act F6... (residence etc of claimants) in relation to an individual for any tax year.

6

Subsections (1) to (3) are to be interpreted as if—

a

they were in Part 1 of the Visiting Forces Act 1952 (c. 67), and

b

references in that Act to a country to which a provision of that Act applies were references to a designated country.

7

In this section—

  • “allied headquarters” means an international military headquarters established under the North Atlantic Treaty, F1...

  • “designated” means designated for the purpose in question by or under an Order in Council made for giving effect to an international agreementF12, and

  • “the EU civilian staff” means—

    1. a

      civilian personnel seconded by a member State to an EU institution for the purposes of activities (including exercises) relating to the preparation for, and execution of, tasks mentioned in Article 43(1) of the Treaty on European Union (tasks relating to a common security and defence policy), as amended from time to time, and

    2. b

      civilian personnel (other than locally hired personnel)—

      1. i

        made available to the EU by a member State to work with designated international military headquarters or a force of a designated country, or

      2. ii

        otherwise made available to the EU by a member State for the purposes of activities of the kind referred to in paragraph (a).

834Residence of personal representatives

1

This section applies for income tax purposes if the personal representatives of a deceased person (“D”) include one or more persons who are UK resident and one or more persons who are non-UK resident.

2

If the following condition is met, the person or persons who are non-UK resident are treated, in their capacity as personal representatives, as UK resident.

3

The condition is that when D died D was UK resident F13... or domiciled in the United Kingdom.

4

If that condition is not met, the person or persons who are UK resident are treated, in their capacity as personal representatives, as non-UK resident.

F115

Section 835BA (deemed domicile) applies for the purposes of subsection (3).

835Residence rules for trustees F7...

1

See sections 475 and 476 for rules about the residence of the trustees of a settlement.

F102

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835AF4Residence of companies

Chapter 3 of Part 2 of CTA 2009 (rules for determining residence of companies) applies for the purposes of the Income Tax Acts as it applies for the purposes of the Corporation Tax Acts.