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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Remittance Basis: Introduction to the Remittance Basis: Overview of the Remittance Basis regime: Map of Chapter A1 Part 14 ITA 2007

The table below is a map of Chapter A1 Part 14 ITA

809A Overview of Chapter
809B Claim for remittance basis to apply
809C Claim for remittance basis by long-term UK resident; nomination of foreign income and gains to which section 809H(2) is to apply
809D Application of remittance basis without claim where unremitted foreign income and gains are under £2,000
809E Application of remittance basis without claim: other cases
809F Effect on what is chargeable
809G Claim for remittance basis: effect on allowances etc
809H Claim for remittance basis by long-term UK resident: charge
809I Remittance basis charge: income and gains treated as remitted
809J Section 809I: order of remittances
809K Sections 809L to 809Z6: introduction
809L Meaning of ’remitted to the United Kingdom’
809M Meaning of ‘relevant person’
809N Section 809L: gift recipients, qualifying property and enjoyment
809O Section 809L: dealings where there is a connected operation
809P Section 809L: amount remitted
809Q Sections 809L and 809P: transfers from mixed funds
809R Section 809Q: composition of mixed fund
809S Section 809Q: anti-avoidance
809T Foreign chargeable gains accruing on disposal made other than for full consideration
809U Deemed income or gains not to be regarded as remitted before time when they are treated as arising or accruing
809V Money paid to the Commissioners
809W Consideration for certain services
809X Exempt property
809Y Property that ceases to be exempt property treated as remitted
809Z Public access rule: general
809Z1 Public access rule: relevant VAT relief
809Z2 Personal use rule
809Z3 Repair rule
809Z4 Temporary importation rule
809Z5 Notional remitted account
809Z6 Exempt property: other interpretation
809Z7 Interpretation of Chapter