Section 460 — Income Tax Act 2007: Residence etc of claimants

Residence etc of claimants 460 1 This section applies in relation to an individual who claims—

a relief under section 457 or 458 (payments to trade unions and police organisations) for a tax year, ... b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 The individual meets the requirements of this section if the individual—

a is UK resident for the tax year, or b meets the condition in subsection (3).

3 An individual meets the condition in this subsection if, at any time in the tax year, the individual—

a is resident in the Isle of Man or the Channel Islands, b has previously resided in the United Kingdom and is resident abroad for the sake of the health of—

i the individual, or ii a member of the individual's family who is resident with the individual, c is a person who is or has been employed in the service of the Crown, d is employed in the service of any territory under Her Majesty's protection, e is employed in the service of a missionary society, or f is a person whose late spouse or late civil partner was employed in the service of the Crown.

4 See also—

a section 809G, in relation to tax years before 2025-26 where a claim for the remittance basis to apply is made, and b section 845E of ITTOIA 2005, in relation to tax years from 2025-26 where a foreign income claim, a foreign employment election or a foreign gain claim is made. Those sections provide that where an individual makes such a claim or election for a tax year, the individual is not entitled to any relief under section 457 or 458 for that tax year.