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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Remittance Basis: Remittance Basis up to 6 April 2008: Form of Remittance: Electronic transfers

To the extent that a taxpayer has foreign income and gains in an overseas bank account, a transfer of funds from that overseas account to an account in the UK should be treated as a taxable remittance. This includes not only a transfer to an account of the taxpayer him or herself but also any credit of money to any other UK bank account either as a gift by the taxpayer or in payment of a debt.