Income Tax (Trading and Other Income) Act 2005 section 611

Person liable

Section 611 identifies who is liable to pay tax on income charged under Chapter 3 of the Act.

• The tax liability falls on the person who actually receives the income.
• Alternatively, the liability falls on the person who is entitled to the income, even if they have not yet received it.
• There is no distinction between different types of recipient — the rule applies broadly to anyone receiving or entitled to the relevant income.
• This is a straightforward rule: if you receive or are entitled to the income, you are the one who must pay the tax on it.