Part 14 U.K. Income tax liability: miscellaneous rules

Chapter 1 U.K. Limits on liability to income tax of non-UK residents

Introduction U.K.

810 Overview of Chapter U.K.

(1) This Chapter provides for limits on the liability to income tax of non-UK residents.

(2) See sections 811 to 814 in the cases of—

(a) a non-UK resident, other than a company, and

(b) a non-UK resident company liable as a trustee.

(3) See sections 815 and 816 in the case of a non-UK resident company which is liable otherwise than as a trustee.