SALF1520 - Self Assessment: the legal framework: Exemptions: Temporary exemptions for tax year 2026-27 - Residence and foreign income and gains
A digital obligation does not apply to tax year 2026-27 if a relevant person met one of the following conditions in the previous filing tax year in relation to the tax year 2026-27, or has given notice satisfying HMRC that they meet the following conditions:
- the person is not resident in the UK for the tax year
- the tax year is a split year for the person under Part 3 of Schedule 45 to the Finance Act 2013 (split year treatment)
- the person claims personal allowances for the tax year as a non-resident under double taxation arrangements within the meaning of Part 2 of TIOPA 2010 (double taxation relief)
- the person is, for the tax year both:
- resident in the United Kingdom
- resident for tax purposes in a country or territory outside the United Kingdom
- section 809VA of ITA 2007 (money or other property used to make investments) applies to the person for the tax year, or has applied to the person for an earlier tax year but no longer applies
- the person makes an election for the year under section 41M of ITEPA 2003 (foreign employment election for qualifying new residents)
- the person makes a claim for relief for the tax year under:
- section 845A of ITTOIA 2005 (claim for relief for qualifying new residents)
- paragraph 1 of Schedule D1 to the 1992 Act (claim for relief for qualifying new residents)
- the person makes a designation election, within the meaning of paragraph 1(6) of Schedule 10 to the Finance Act 2025 (temporary repatriation facility), for the tax year
- section 809I of ITA 2007 (remittance basis charge: income and gains treated as remitted) applies to the person for the tax year