Remittance Basis and Domicile Manual

RDRM32300 - Remittance Basis: Accessing the remittance basis: Remittance Basis Charge - Nomination of foreign income and gains: Contents

1. RDRM32310

   Nomination of foreign income and gains - overview
2. RDRM32320

   Making a Nomination
3. RDRM32330

   Relevant Tax Increase
4. RDRM32340

   Relevant tax increase: Example 1
5. RDRM32350

   Relevant tax increase: Example 2
6. RDRM32360

   Insufficient nomination - automatic additional nomination of income under ITA07/s809H(4)
7. RDRM32370

   Example - Insufficient Nomination
8. RDRM32380

   Completing the SA Return - How is this done in practice?
9. RDRM32390

   Payments on Account - interaction with the remittance basis charge (RBC)
10. RDRM32400

    Payments on Account - nominations involving chargeable gains
11. RDRM32410

    Payments on Account - first-year of paying RBC
12. RDRM32420

    Payments on Account - no remittance basis charge due in following year
13. RDRM32430

    Claim to reduce Payments on Account (PoA)
14. RDRM32435

    Payments on account: Changes from 6 April 2012
15. RDRM32440

    Double taxation relief claims
16. RDRM32450

    Charitable Donations and Gift Aid