Related Commentary  Related HMRC Manuals

809E(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,

(c)for that year the individual either has no UK income or gains or has no UK income and gains other than taxed investment income not exceeding £100.

(d)no relevant income or gains are remitted to the United Kingdom in that year, and


(i)the individual has been UK resident in not more than 6 of the 9 tax years immediately preceding that year, or

(ii)the individual is under 18 throughout that year.

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