Section 809B — Finance Act 2008: Claim for remittance basis to apply

Claim for remittance basis to apply 809B 1 This section applies to an individual for a tax year if the individual—

a is UK resident in that year, b is not domiciled in the United Kingdom in that year or is not ordinarily UK resident in that year, and c makes a claim under this section for that year.

2 The claim must contain one or both of the following statements—

a that the individual is not domiciled in the United Kingdom in that year;

b that the individual is not ordinarily UK resident in that year.

3 Sections 42 and 43 of TMA 1970 (procedure and time limit for making claims), except section 42(1A) of that Act, apply in relation to a claim under this section as they apply in relation to a claim for relief.