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HMRC internal manual

Capital Gains Manual

Remittance basis: meaning of remitted to the United Kingdom: introduction

Schedule 7 Finance Act 2008 introduced a detailed set of rules for determining when a foreign chargeable gain is remitted to the United Kingdom, and hence when a charge to Capital Gains Tax may arise. Those rules are in Chapter A1, Part 14 of the Income Tax Act 2007 and they apply to an individual’s foreign income as well as to his or her gains on non-UK assets. Detailed guidance on these rules is given in the Residence, Domicile & Remittances Manual and is not repeated here. The following paragraphs contain a brief outline of the rules and an account of some provisions specific to chargeable gains:

CG25341 gains remitted by or for the benefit of the individual or other relevant persons
CG25342 gains etc. gifted to others where the donor enjoys a benefit
CG25343 other reciprocal arrangements
CG25380 mixed funds

You should refer to detailed guidance in the Residence, Domicile & Remittances Manual in all cases of doubt.