INTM601300 - Transfer of assets abroad: The income charge: Measure of income - interaction between income charge and benefits charge

If the income of a person abroad is to be treated as that of an individual and subject to the income charge, another individual who is UK resident may receive a benefit and a benefits charge (INTM601400) may also need to be considered.

By taking into account the same amount of income in arriving at both charges, there could effectively be a duplication of charge. In such circumstances, refer to INTM602360.