Section 810 — Income Tax Act 2007: Overview of Chapter

Overview of Chapter 810 1 This Chapter provides for limits on the liability to income tax of non-UK residents.

2 See sections 811 to 814 in the cases of—

a a non-UK resident, other than a company, and b a non-UK resident company liable as a trustee.

3 See sections 815 and 816 in the case of a non-UK resident company which is liable otherwise than as a trustee.

4 In relation to an individual—

a a reference in this Chapter to a non-UK resident's liability to income tax is a reference to the liability of someone who is non-UK resident for the tax year for which the liability arises, and b accordingly, enactments under which income arising to a UK resident in the overseas part of a split year is treated as arising to a non-UK resident are of no relevance to this Chapter.