SCHEDULES
SCHEDULE 8Deemed domicile: income tax and capital gains tax
PART 1Application of deemed domicile rule
ITA 2007
14
1
Chapter A1 of Part 14 (remittance basis) is amended as follows.
2
In section 809B (claim for remittance basis to apply), after subsection (1) insert—
1A
Section 835BA (deemed domicile) applies for the purposes of subsection (1)(b).
3
In section 809C (claim for remittance basis by long-term UK resident: nomination) omit the following—
a
in subsection (1)(b), “the 17-year residence test,”;
b
subsection (1ZA);
c
subsection (1A)(a);
d
in subsection (1B)(a), “the 17-year residence test or”;
e
subsection (4)(za).
4
In section 809E (application of remittance basis without claim: other cases), after subsection (1) insert—
1A
Section 835BA (deemed domicile) applies for the purposes of subsection (1)(b).
5
In section 809H (claim for remittance basis by long-term UK resident: charge) omit the following—
a
in subsection (1)(c), “the 17-year residence test,”;
b
in subsection (1A)—
i
“(1ZA)”;
ii
“the 17-year residence test,”;
c
subsection (5B)(za).
6
The amendments made by this paragraph have effect in relation to the tax year 2017-18 and subsequent tax years.
This is subject to paragraphs 15 and 16.