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Income Tax Act 2007, Section 811 is up to date with all changes known to be in force on or before 08 September 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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(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)
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