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Finance Act 2008
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- 2008 c. 9
- Part 2
- Residence and domicile
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Changes over time for: Cross Heading: Residence and domicile
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Finance Act 2008, Cross Heading: Residence and domicile is up to date with all changes known to be in force on or before 02 January 2025. 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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Changes and effects yet to be applied to Part 2 Crossheading Residence-and-domicile:
- Sch. 41 para. 6(1A) inserted by 2015 c. 11 Sch. 20 para. 10(2)
- Sch. 41 para. 6A(A1)(1) substituted for Sch. 41 para. 6A(1) by 2015 c. 11 Sch. 20 para. 11(2)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 41 para. 6(1A) inserted by 2015 c. 11 Sch. 20 para. 10(2)
- Sch. 41 para. 6A(A1)(1) substituted for Sch. 41 para. 6A(1) by 2015 c. 11 Sch. 20 para. 11(2)
Residence and domicileU.K.
24Periods of residenceU.K.
(1)Section 831 of ITA 2007 (foreign income of individuals in United Kingdom for temporary purpose) is amended as follows.
(2)In subsection (1), for paragraph (b) substitute—
“(b)during the tax year in question the individual spends (in total) less than 183 days in the United Kingdom.”
(3)After that subsection insert—
“(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.”
(4)In section 832 of that Act (employment income of individuals in United Kingdom for temporary purpose), after subsection (1) insert—
“(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.”
(5)Section 9 of TCGA 1992 (residence, including temporary residence) is amended as follows.
(6)In subsection (3), for the words after “if and only if” substitute “ the individual spends (in total) at least 183 days in the United Kingdom. ”
(7)Insert at the end—
“(5)In determining for the purposes of subsection (3) above whether an individual spends (in total) at least 183 days in the United Kingdom 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.
(6)But in determining that issue for those purposes 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.”
(8)The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.
25Remittance basisU.K.
Schedule 7 contains provision for and in connection with the revision of the remittance basis.
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