811Limit on liability to income tax of non-UK residentsU.K.
(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), [F1and]
(b)any sums representing income tax that are treated as deducted from or paid in respect of that income, F2...
F2(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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 F3... (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 F4... (personal allowance and blind person's allowance),
(b)a tax reduction under Chapter 3 of Part 3 of this Act F4... (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)F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and
(e)relief under section 266 of ICTA (life assurance premiums).
Textual Amendments
F1Word in s. 811(4) inserted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 63(14)(a)
F2S. 811(4)(c) and word omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 63(14)(b)
F3Words in s. 811(5) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(o)(iv)
F4Words in s. 811(6) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(o)(iv)
F5S. 811(6)(d) omitted (17.7.2012) (with effect in accordance with Sch. 39 para. 32(6) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 32(2)(e)