Section 811 — Income Tax Act 2007: Limit on liability to income tax of non-UK residents

Limit on liability to income tax of non-UK residents 811 1 This section applies to income tax to which—

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

2 Subsection (1) is subject to section 812 (case where limit not to apply).

3 The non-UK resident's liability to income tax for a tax year is limited to the sum of amounts A and B.

4 Amount A is the sum of—

a any sums representing income tax deducted from the non-UK resident's disregarded income for the tax year (see section 813),

and b any sums representing income tax that are treated as deducted from or paid in respect of that income, ... c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5 Amount B is the amount that, apart from this section, would be the non-UK resident's liability to income tax for the tax year, if the following were left out of account—

a the non-UK resident's disregarded income for the tax year, and b any relief mentioned in subsection (6) to which the non-UK resident is entitled for the tax year as a result of—

i section 56(3) or 460(3) of this Act ... (residence etc of claimants), or ii double taxation arrangements.

6 The reliefs referred to in subsection (5) are—

a an allowance under Chapter 2 of Part 3 of this Act ... (personal allowance and blind person's allowance),

b a tax reduction under Chapter 3 of Part 3 of this Act ... (tax reductions for married couples and civil partners),

c relief under section 457 or 458 of this Act (payments to trade unions and police organisations),

d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and e relief under section 266 of ICTA (life assurance premiums).