Section 809B | Claim for remittance basis to apply

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

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

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

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

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

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

(2)Repealed

(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.