Related Commentary  Related HMRC Manuals

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

(a)is aged 18 or over in that year, and

(b)meets the 12-year residence test or the 7-year residence test for that year.

809C(1ZA)  [Omitted by F(No. 2)A 2017, s. 29 and Sch. 8, para. 14(3)(b).]

809C(1A)  An individual

(a)[omitted by F(No. 2)A 2017, s. 29 and Sch. 8, para. 14(3)(c),]

(b)meets the 12-year residence test for a tax year if the individual has been UK resident in at least 12 of the 14 tax years immediately preceding that year.

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