(1)Subsection (2) applies in relation to an individual if—
(a)the individual is in the United Kingdom for some temporary purpose only and with no intention of establishing the individual's residence in the United Kingdom, and
(b)during the tax year in question the individual spends (in total) less than 183 days in the United Kingdom.
In determining whether an individual is within paragraph (a) ignore any living accommodation available in the United Kingdom for the individual's use.
[F1(1A)In determining whether an individual is within subsection (1)(b) treat a day as a day spent by the individual in the United Kingdom if (and only if) the individual is present in the United Kingdom at the end of the day.
(1B)But in determining that issue do not treat as a day spent by the individual in the United Kingdom any day on which the individual arrives in the United Kingdom as a passenger if—
(a)the individual departs from the United Kingdom on the next day, and
(b)during the time between arrival and departure the individual does not engage in activities that are to a substantial extent unrelated to the individual's passage through the United Kingdom.]
(2)Treat the individual as non-UK resident for the purposes of Chapters 4 and 5 of Part 2 of ITEPA 2003 (which set out rules for determining taxable earnings from employment).
(3)Subsection (4) applies in relation to an individual if subsection (2) would have applied in relation to the individual but for subsection (1)(b).
(4)Treat the individual as UK resident for the purposes of the provisions mentioned in subsection (2).
Textual Amendments
F1S. 832(1A)(1B) inserted (21.7.2008 with effect in accordance with s. 24(8) of the amending Act) by Finance Act 2008 (c. 9), s. 24(4)