Section 647 — Income Tax (Earnings and Pensions) Act 2003: Introduction and meaning of “foreign residence condition” etc.

Introduction and meaning of “foreign residence condition” etc. 647 1 The provisions of this Part provide that no liability to income tax arises on certain kinds of pensions if the foreign residence condition is met.

2 The foreign residence condition is met in relation to a pension if the pension is payable to a person who is not resident in the United Kingdom.

3 For the purposes of the foreign residence condition, a person is taken to be not resident in the United Kingdom only if—

a a person makes a claim to the Commissioners for Her Majesty’s Revenue and Customs that the person is not resident, and b the Commissioners are satisfied that the person is not resident.

4 In this Chapter “ pension ” includes—

a a gratuity or any sum payable on or in respect of death, b a return of contributions, and c any interest or other addition included in a return of contributions.