Section 809B — Income Tax Act 2007: 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 ...—

za the tax year is the tax year 2024-25 or an earlier tax year, a the individual is UK resident for that year , b the individual is not domiciled in the United Kingdom in that year ... , and c the individual makes a claim under this section for that year. 1A Section 835BA (deemed domicile) applies for the purposes of subsection (1)(b). 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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.