Related Commentary  Related HMRC Manuals

809B(1)  This section applies to an individual for a tax year if the individual–

(a)is UK resident for that year,

(b)is not domiciled in the United Kingdom in that year, and

(c)makes a claim under this section for that year.

809B(1A)  Section 835BA (deemed domicile) applies for the purposes of subsection (1)(b).

809B(2)  [Omitted by FA 2013, s. 219 and Sch. 46, para. 3(b).]

809B(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.

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