Point in time view as at 08/03/2017.
Finance Act 2008, Paragraph 35 is up to date with all changes known to be in force on or before 06 March 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.
35U.K.In section 690 (PAYE: employee non-UK resident etc), after subsection (2) insert—
“(2A)For the purposes of subsection (2) as it applies in relation to an employee who is UK resident but not ordinarily UK resident in a tax year, the officer may treat section 809B of ITA 2007 (remittance basis) as applying to the employee for that year, even if no claim under that section has been made.”
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