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Legislation

Finance Act 2025

Chapter 1 New rules for foreign income and gains of individuals becoming UK resident

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Section 37 Claim for relief on foreign income
Section 38 Claim for relief on foreign employment income
Section 39 Claim for relief on foreign gains

Part 2 Replacement of special rules relating to domicile
Chapter 1 New rules for foreign income and gains of individuals becoming UK resident

Chapter 1 New rules for foreign income and gains of individuals becoming UK resident

From legislation.gov.uk

Contents

Section 37 Claim for relief on foreign income
Section 38 Claim for relief on foreign employment income
Section 39 Claim for relief on foreign gains