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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Remittance Basis: Remittance Basis up to 6 April 2008: Occasions when there may not be a remittance: An overview of occasions when there may not be a remittance

In general, where the remittance basis applies it does not usually matter in what year the income arose, or the precise form of the remittance. However, prior to 6 April 2008 and the introduction of new rules defining what constitutes a remittance to the UK, there were some situations or anomalies in the rules dealing with Relevant Foreign Income (or Case IV/V income).