Guidance

Assurance of remittances of foreign income and gains toolkit

Get help if you’re a tax agent or adviser who has clients that have used the remittance basis, to consider if they have made taxable remittances.

• From: HM Revenue & Customs
• Published: 2 October 2023

Documents

Assurance of remittances of foreign income and gains toolkit — Self Assessment tax returns (2022 to 2023)

ODT, 97 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This toolkit gives help and support to tax agents and advisers to consider if taxable remittances of income and gains have been made by a taxpayer who has used the remittance basis.

Published 2 October 2023