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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

From
HM Revenue & Customs
Updated
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Remittance Basis: Introduction to the Remittance Basis: Comparisons with pre-April 2008 regime: Contents

  1. RDRM31210
    Remittance Basis: Introduction to the Remittance Basis: Comparisons with pre-April 2008 regime: Key differences between ‘new’ (post 5 April 2008) and ’old’ regime (pre 6 April 2008)
  2. RDRM31220
    Remittance Basis: Introduction to the Remittance Basis: Comparisons with pre-April 2008 regime: Using the remittance basis - automatic versus claim
  3. RDRM31230
    Remittance Basis: Introduction to the Remittance Basis: Comparisons with pre-April 2008 regime: Changes to old regime - ceased source
  4. RDRM31240
    Remittance Basis: Introduction to the Remittance Basis: Comparisons with pre-April 2008 regime: Changes to old regime - alienation
  5. RDRM31250
    Remittance Basis: Introduction to the Remittance Basis: Comparisons with pre-April 2008 regime: Changes to old regime - cash only
  6. RDRM31260
    Remittance Basis: Introduction to the Remittance Basis: Comparisons with pre-April 2008 regime: Changes to old regime - claims mechanism
  7. RDRM31270
    Remittance Basis: Introduction to the Remittance Basis: Comparisons with pre-April 2008 regime: Changes to old regime - offshore loans
  8. RDRM31280
    Remittance Basis: Introduction to the Remittance Basis: Comparisons with pre-April 2008 regime: Changes to old regime - gifts and deemed disposals
  9. RDRM31290
    Remittance Basis: Introduction to the Remittance Basis: Comparisons with pre-April 2008 regime: Other key changes - mixed funds
  10. RDRM31300
    Remittance Basis: Introduction to the Remittance Basis: Comparisons with pre-April 2008 regime: Other key changes - extending the definition of remittance
  11. RDRM31310
    Remittance Basis: Introduction to the Remittance Basis: Comparisons with pre-April 2008 regime: Other key changes - extending existing anti avoidance measures
  12. RDRM31320
    Remittance Basis: Introduction to the Remittance Basis: Comparisons with pre-April 2008 regime: Other changes - higher rate tax charge on foreign dividends
  13. RDRM31330
    Remittance Basis: Introduction to the Remittance Basis: Comparisons with pre-April 2008 regime: Other changes - income arising in the Republic of Ireland
  14. RDRM31340
    Remittance Basis: Introduction to the Remittance Basis: Comparisons with pre-April 2008 regime: Other changes - capital gains foreign losses