Non-residents and disregarded income

Section 811 of Income Tax Act 2007 limits the extent to which a non-resident is liable to UK Income Tax.

It does this by comparing the taxpayer's liability, as it would normally be calculated, with an alternative calculation in which the taxpayer is denied personal allowances, but has certain types of income ignored, or 'excluded’.

If this alternative calculation produces a lower UK tax liability than the normal calculation, then the taxpayer’s liability is restricted to this lower amount.