Section 845B | Qualifying new residents

(1)For the purposes of this Chapter, an individual is a qualifying new resident for a tax year if—

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

(b)the individual is not disqualified for that tax year, ...

(c)for each of the 10 tax years before that tax year, the individual was not UK resident , and

(d)the individual is at least 10 years old at the commencement of that tax year.

(2)An individual is also a qualifying new resident for a tax year if—

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

(b)the individual is not disqualified for that tax year, and

(c)that tax year is one of the next three tax years after a qualifying tax year in relation to the individual.

(3)A tax year is a qualifying tax year in relation to an individual if—

(a)the individual was a qualifying new resident for that tax year as a result of subsection (1),

(b)the individual would have been a qualifying new resident for that tax year as a result of that subsection, but was not only as a result of the individual being disqualified for that tax year, or

(c)the tax year—

(i)is the tax year 2022-23, 2023-24 or 2024-25, and

(ii)is a tax year to which paragraph (a) or (b) would have applied in relation to the individual had this section had effect for that tax year.

(4)An individual is disqualified for a tax year if the individual would, for the purposes of section 41 of the Constitutional Reform and Governance Act 2010, be regarded as—

(a)a member of the House of Commons for any part of that tax year, or

(b)a member of the House of Lords for any part of that tax year.