Section 811 | Limit on liability to income tax of non-UK residents

(1)This section applies to income tax to which—

(a)a non-UK resident, other than a company, is liable, or

(b)a non-UK resident company is liable as a trustee.

(2)Subsection (1) is subject to section 812 (case where limit not to apply).

(3)The non-UK resident's liability to income tax for a tax year is limited to the sum of amounts A and B.

(4)Amount A is the sum of—

(a)any sums representing income tax deducted from the non-UK resident's disregarded income for the tax year (see section 813), and^F1

(b)any sums representing income tax that are treated as deducted from or paid in respect of that income, ...^F2

(c)Repealed^F2

(5)Amount B is the amount that, apart from this section, would be the non-UK resident's liability to income tax for the tax year, if the following were left out of account—

(a)the non-UK resident's disregarded income for the tax year, and

(b)any relief mentioned in subsection (6) to which the non-UK resident is entitled for the tax year as a result of—

(i)section 56(3) or 460(3) of this Act ... (residence etc of claimants), or^F3

(ii)double taxation arrangements.

(6)The reliefs referred to in subsection (5) are—

(a)an allowance under Chapter 2 of Part 3 of this Act ... (personal allowance and blind person's allowance),^F4

(b)a tax reduction under Chapter 3 of Part 3 of this Act ... (tax reductions for married couples and civil partners),^F4

(c)relief under section 457 or 458 of this Act (payments to trade unions and police organisations),

(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and^F5

(e)relief under section 266 of ICTA (life assurance premiums).