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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

HM Revenue & Customs
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Remittance Basis: Remittance Basis up to 6 April 2008: Employment Income: Money remitted to pay a UK tax bill

The reason why money is brought into the UK rarely affects whether it is a taxable remittance or not. This means that remittances of foreign income or gains to pay any liability to UK tax, including for example income tax or capital gains tax on remitted amounts, are themselves chargeable to UK tax as remitted income or gains of the tax year in which the tax is paid to HMRC.


Jane has made taxable remittances of foreign income in 2006-07 that she has shown on the Foreign supplementary pages of her Self-Assessment tax return that mean she must pay an additional amount of income tax.

In January 2008 she sends a cheque to HMRC for the required amount that is drawn on a bank account that she has in the Isle of Man. Because the Isle of Man bank account contains amounts of foreign income on which Jane has not paid UK tax, Jane has made a taxable remittance in 2007-08.