This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Remittance Basis: Introduction to the Remittance Basis: Comparisons with pre-April 2008 regime: Other key changes - extending the definition of remittance

Finance Act 2008 introduced new concepts including ‘derived from’ RDRM33150 and ‘relevant person’RDRM33030 which widen the scope of the meaning of remittance and ensure that property including money cannot be brought into the UK indirectly without incurring a charge, for example payment of an invoice for building work on a house in which the individual, whose income was used to pay the bill, lives.


Sandra is a non-domiciled remittance basis user who purchases a car outside the UK for £25,000 using her relevant foreign income. The car is ‘derived from’ that income. She brings the car to the UK and it is then primarily used by her husband (a relevant person). Sandra has remitted £25,000 of foreign income.

Refer to RDRM33020 for more details on the meaning of remittance.