Section 809E — Finance Act 2008: Application of remittance basis without claim: other cases

Application of remittance basis without claim: other cases 809E 1 This section applies to an individual for a tax year if—

a the individual is UK resident in that year, b the individual is not domiciled in the United Kingdom in that year or is not ordinarily UK resident in that year, c the individual has no UK income or gains for that year, d no relevant income or gains are remitted to the United Kingdom in that year, and e either—

i the individual has been UK resident in not more than 6 of the 9 tax years immediately preceding that year, or ii the individual is under 18 throughout that year.

2 For the purposes of subsection (1)(c) the individual's UK income and gains for the tax year are the individual's income and chargeable gains for that year other than what would (if this section applied) be the individual's foreign income and gains for that year.

3 For the purposes of subsection (1)(d) relevant income and gains are—

a what would (if this section applied) be the individual's foreign income and gains for the tax year mentioned in subsection (1),

and b the individual's foreign income and gains for every other tax year for which section 809B or 809D or this section applies to the individual.