Section 809B | Claim for remittance basis to apply ^F1

(1)This section applies to an individual for a tax year if ...—^F2

(za)the tax year is the tax year 2024-25 or an earlier tax year,^F3

(a)the individual is UK resident for that year ,^F4F5

(b)the individual is not domiciled in the United Kingdom in that year ..., and^F6F7

(c)the individual makes a claim under this section for that year.^F8

(1A)Section 835BA (deemed domicile) applies for the purposes of subsection (1)(b).^F9

(2)Repealed^F10

(3)Sections 42 and 43 of TMA 1970 (procedure and time limit for making claims), except section 42(1A) of that Act, apply in relation to a claim under this section as they apply in relation to a claim for relief.