Section 647 | Introduction and meaning of “foreign residence condition” etc.

(1)The provisions of this Part provide that no liability to income tax arises on certain kinds of pensions if the foreign residence condition is met.

(2)The foreign residence condition is met in relation to a pension if the pension is payable to a person who is not resident in the United Kingdom.

(3)For the purposes of the foreign residence condition, a person is taken to be not resident in the United Kingdom only if—

(a)a person makes a claim to the Commissioners for Her Majesty’s Revenue and Customs that the person is not resident, and^F1

(b)the Commissioners are satisfied that the person is not resident.^F2F3

(4)In this Chapter “pension” includes—

(a)a gratuity or any sum payable on or in respect of death,

(b)a return of contributions, and

(c)any interest or other addition included in a return of contributions.