Related Commentary  Related HMRC Manuals

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

(a)the individual is UK resident for that year,

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

(c)the amount of the individual's unremitted foreign income and gains for that year is less than £2,000.

unless condition A or condition B is met.

809D(1A)  Condition A is that conditions A to F in section 828B are met.

809D(1B)  Condition B is that the individual gives notice in a return under section 8 of TMA 1970 that this section is not to apply in relation to the individual for that year.

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