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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Remittance Basis: Remittance Basis up to 6 April 2008: Previous to 6 April 2008: Relevant legislation

Foreign Income (Non-employment)  
Periods before 6 April 2005 - Schedule D Case IV/V From 6 April 2005 - ‘Relevant Foreign income’ ICTA88/s65ITTOIA05/s829+
Foreign Income - Employment  
Periods before 6 April 2003 Case III Schedule E From 6 April 2003 - chargeable overseas or general earnings (non-UK) ICTA88/s19ITEPA03/s22 and s26 
Capital Gains (non-domiciled individuals only) TCGA92/s12

Under the terms of ITTOIA05/s831(repealed with effect from 6 April 2008), qualifying taxpayers who wished to pay tax on the Remittance Basis in respect of their relevant foreign income (most commonly foreign dividends, overseas bank interest, foreign pensions and income from property - ITTOIA05/s830) were required to make a claim as part of a Self-Assessment return. However, the Remittance Basis applied automatically to overseas employment income and overseas capital gains.

Note: In both the pre 5 April and post 6 April 2008 regimes, only individuals who are resident but not domiciled in the UK can use the remittance basis for their foreign chargeable gains.