Related Commentary  Related HMRC Manuals

718(1)  In this Chapter “person abroad” means–

(a)a person who is resident outside the United Kingdom, or

(b)an individual who is domiciled outside the United Kingdom.

718(2)  For the purposes of this Chapter, the following persons are treated as resident outside the United Kingdom–

(a)[Omitted by FA 2013, s. 26 and Sch. 10, para. 2(3).]

(b)the person treated as non-UK resident under section 475(3) (trustees of settlements), and

(c)persons treated as non-UK resident under section 834(4) (personal representatives).

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