- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (05/12/2005)
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Version Superseded: 06/04/2006
Point in time view as at 05/12/2005.
Income and Corporation Taxes Act 1988, CHAPTER V is up to date with all changes known to be in force on or before 14 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Every Commonwealth citizen or citizen of the Republic of Ireland—
shall, if his ordinary residence has been in the United Kingdom, be assessed and charged to income tax notwithstanding that at the time the assessment or charge is made he may have left the United Kingdom, if he has so left the United Kingdom for the purpose only of occasional residence abroad, and
shall be charged as a person actually residing in the United Kingdom upon the whole amount of his profits or gains, whether they arise from property in the United Kingdom or elsewhere, or from any allowance, annuity or stipend, or from any trade, profession, employment or vocation in the United Kingdom or elsewhere.
M1(1)Where—
(a)a person works full-time in one or more of the following, that is to say, a trade, profession, vocation, office or employment; and
(b)no part of the trade, profession or vocation is carried on in the United Kingdom and all the duties of the office or employment are performed outside the United Kingdom;
the question whether he is resident in the United Kingdom shall be decided without regard to any place of abode maintained in the United Kingdom for his use.
(2)Where an office or employment is in substance one of which the duties fall in the year of assessment to be performed outside the United Kingdom there shall be treated for the purposes of this section as so performed any duties performed in the United Kingdom the performance of which is merely incidental to the performance of the other duties outside the United Kingdom.
Marginal Citations
M1Source-1970 s.50
M2(1)A person shall not be charged to income tax under [F1a charge to which subsection (1A) applies] as a person residing in the United Kingdom, in respect of profits or gains received in respect of possessions or securities out of the United Kingdom, if—
(a)he is in the United Kingdom for some temporary purpose only and not with any view or intent of establishing his residence there, and
(b)he has not actually resided in the United Kingdom at one time or several times for a period equal in the whole to six months in any year of assessment,
but if any such person resides in the United Kingdom for such a period he shall be so chargeable for that year.
[F2(1A)This subsection applies to—
[F3(a)any charge under ITTOIA 2005 on relevant foreign income,]
(b)the charge under Part 9 of ITEPA 2003 (pension income) in respect of—
(i)income to which section 573, 605, 609, 610, 611, 623 or 629 of that Act applies,
(ii)any annual payment to which section 633 of that Act applies which is made by or on behalf of a person who is outside the United Kingdom, or
(iii)income to which section 583 of that Act applies if the paying scheme (see subsection (3) of that section) is a pilots' benefit fund (see section 587 of that Act), and
(c)the charge under Part 10 of ITEPA 2003 (social security income) in respect of benefits to which section 678 of that Act applies (foreign benefits).]
(2)For the purposes of [F4determining taxable earnings from an employment under Chapters 4 and 5 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003 (employment income: charge to tax)], a person who is in the United Kingdom for some temporary purpose only and not with the intention of establishing his residence there shall not be treated as resident in the United Kingdom if he has not in the aggregate spent at least six months in the United Kingdom in the year of assessment, but shall be treated as resident there if he has.
[F5(3)The question whether—
(a)a person falls within subsection (1)(a) above, or
(b)for the purposes of subsection (2) above a person is in the United Kingdom for some temporary purpose only and not with the intention of establishing his residence there,
shall be decided without regard to any living accommodation available in the United Kingdom for his use.]
Textual Amendments
F1Words in s. 336(1) substituted (6.4.2003 with effect in accordance with s. 723(1) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 48(2) (with Sch. 7)
F2S. 336(1A) inserted (6.4.2003 with effect in accordance with s. 723(1) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 48(3) (with Sch. 7)
F3S. 336(1A)(a) substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 144 (with Sch. 2)
F4Words in s. 336(2) substituted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 10(2)
F5S. 336(3) inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 208(1)(4)
Modifications etc. (not altering text)
C1 See 1979(C) s.18(3)—corresponding provision for capital gains.
Marginal Citations
M2Source-1970 s.51
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