PART 8Other exemptions
Exemption for foreign businesses of non-UK domiciled individualsI126
1
The digital requirements do not apply to a person in respect of that person’s foreign businesses for a tax year in which the person is not domiciled in the United Kingdom.
2
For the purposes of paragraph (1), a person’s foreign businesses are—
a
that person’s overseas property business within the meaning of section 265 of ITTOIA 2005; and
b
any trade, profession or vocation carried on by that person outside the United Kingdom.
3
Where a person carries on a trade, profession or vocation partly in the United Kingdom and partly outside the United Kingdom, the part carried on outside the United Kingdom is a foreign business for the purposes of paragraph (1), but the part that is carried on in the United Kingdom is not.