Part 14Income tax liability: miscellaneous rules
C1Chapter 1Limits on liability to income tax of non-UK residents
Limit for non-UK resident individuals, trustees etc
811Limit on liability to income tax of non-UK residents
1
This section applies to income tax to which—
a
a non-UK resident, other than a company, is liable, or
b
a non-UK resident company is liable as a trustee.
2
Subsection (1) is subject to section 812 (case where limit not to apply).
3
The non-UK resident's liability to income tax for a tax year is limited to the sum of amounts A and B.
4
Amount A is the sum of—
a
any sums representing income tax deducted from the non-UK resident's disregarded income for the tax year (see section 813), F3and
b
any sums representing income tax that are treated as deducted from or paid in respect of that income, F5...
F5c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
Amount B is the amount that, apart from this section, would be the non-UK resident's liability to income tax for the tax year, if the following were left out of account—
a
the non-UK resident's disregarded income for the tax year, and
b
any relief mentioned in subsection (6) to which the non-UK resident is entitled for the tax year as a result of—
i
section 56(3) or 460(3) of this Act F1... (residence etc of claimants), or
ii
double taxation arrangements.
6
The reliefs referred to in subsection (5) are—
a
an allowance under Chapter 2 of Part 3 of this Act F2... (personal allowance and blind person's allowance),
b
a tax reduction under Chapter 3 of Part 3 of this Act F2... (tax reductions for married couples and civil partners),
c
relief under section 457 or 458 of this Act (payments to trade unions and police organisations),
d
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and
e
relief under section 266 of ICTA (life assurance premiums).
Pt. 14 Ch. 1 excluded by 2005 c. 5, s. 608X(3)(a) (as inserted (with effect in accordance with Sch. 3 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 3 para. 4)