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Tax reliefUKReviewed October 2026
A UK rule that caps the income tax a non-resident pays on certain UK investment income, chiefly dividends, at the tax already deducted at source. Because the tax deducted on a dividend is nil, a shareholder who is non-resident for a whole tax year usually pays no further UK income tax on dividends from their UK company, in exchange for giving up the personal allowance.
It sits in section 811 of the Income Tax Act 2007. The company itself still pays corporation tax on its profits, so what falls away is the second layer, the shareholder income tax, which is why extraction rather than the company is where becoming non-resident helps.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
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