Section 11C | Income charged at the default basic, higher and additional rates: non-UK resident individuals ^F1

(1)Income tax on a non-UK resident individual’s income up to the basic rate limit is charged at the default basic rate.^F1

(2)Income tax is charged at the default higher rate on a non-UK resident individual’s income above the basic rate limit and up to the higher rate limit.^F1

(3)Income tax is charged at the default additional rate on a non-UK resident individual’s income above the higher rate limit.^F1

(4)Subsections (1) to (3) are subject to—^F1F2

section 11CA (income charged at the property basic, higher and additional rates: individuals),

section 11D (savings income charged at the savings basic, higher and additional rates),

section 12 (savings income charged at the starting rate for savings),

section 12A (savings income charged at the savings nil rate),

section 13 (income charged at the dividend ordinary, upper and additional rates: individuals), and

any other provisions of the Income Tax Acts (apart from section 10) which provide for income to be charged at different rates of income tax in some circumstances.