CISR17340 - The Scheme: secondary legislation: regulation 33

This regulation deals with the evidence required from those abroad during the qualifying period regarding their level of tax compliance; to be read in conjunction with FA04/SCH11.

Applicants who claim to have been living outside of the UK and therefore not subject to the provisions laid down at FA04/SCH11/PARA4, must satisfy HMRC by providing the following -

• subject to (3), applicants who claim to have been either employed or self-employed outside the UK must produce evidence from the Revenue Department of the country concerned to show that they were living in that country during the relevant part of the qualifying period: SI2005/2045 reg 33(2).

If an applicant claims to have been outside of the UK but

• not employed or self-employed
• or not subject to any tax liability
• they must produce evidence from a Government department from the country where they were living confirming that they were living there during the relevant part of the qualifying period: SI2005/2045 reg 33(3)(a) and (b).

ENABLING PROVISION – FA04/SCH11/PARA4(5)