Commentary on Sections Overview Overview Section 832: Employment income of individuals in the United Kingdom for temporary purpose
2485.This section provides that an individual who is in the United Kingdom for a temporary purpose and stays there for only a limited period is not to be treated as UK resident for the purposes of the rules in Chapters 4 and 5 of Part 2 of ITEPA which determine taxable earnings from employment. It is based on section 336(2) and (3) of ICTA.
2486.Subsection (1), which describes to whom this section applies, makes clear that this section relates only to the residence status of individuals and the term “individual” is used throughout this section in place of “person” in section 336 of ICTA.
2487.In subsection (1)(b), reference to 183 days has been substituted for the reference to six months in section 336(2) of ICTA. See Change 124 in Annex 1 and the commentary on section 831.
2488.Subsections (3) and (4) are based on the final words of section 336(2) of ICTA:
“but shall be treated as resident there if he has.”