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Legislation

Income Tax Act 2007

Chapter 2 Residence

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Section 829 Residence of individuals temporarily abroad
Section 830 Residence of individuals working abroad
Section 831 Foreign income of individuals in the United Kingdom for temporary purpose
Section 832 Employment income of individuals in the United Kingdom for temporary purpose
Section 833 Visiting forces etc
Section 834 Residence of personal representatives
Section 835 Residence rules for trustees ...
Section 835A Residence of companies

Income Tax Act 2007
Chapter 2 · Residence

Section 831 | Foreign income of individuals in the United Kingdom for temporary purpose

From legislation.gov.uk

16 September 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 829-832 omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 45 para. 152(6)

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