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Finance Act 2008
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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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