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RDRM31020 | Remittance Basis: Introduction to the Remittance Basis: Overview of the Remittance Basis regime: Map of Chapter A1 Part 14 ITA 2007

From HM Revenue & Customs · Remittance Basis and Domicile Manual

The table below is a map of Chapter A1 Part 14 ITA

SectionTitle
809AOverview of Chapter
809BClaim for remittance basis to apply
809CClaim for remittance basis by long-term UK resident; nomination of foreign income and gains to which section 809H(2) is to apply
809DApplication of remittance basis without claim where unremitted foreign income and gains are under £2,000
809EApplication of remittance basis without claim: other cases
809FEffect on what is chargeable
809GClaim for remittance basis: effect on allowances etc
809HClaim for remittance basis by long-term UK resident: charge
809IRemittance basis charge: income and gains treated as remitted
809JSection 809I: order of remittances
809KSections 809L to 809Z6: introduction
809LMeaning of ’remitted to the United Kingdom’
809MMeaning of ‘relevant person’
809NSection 809L: gift recipients, qualifying property and enjoyment
809OSection 809L: dealings where there is a connected operation
809PSection 809L: amount remitted
809QSections 809L and 809P: transfers from mixed funds
809RSection 809Q: composition of mixed fund
809RZATransfers into TRF capital account
809RZBTRF capital account
809RZCBreaches of the TRF deposit rule
809RZDEffect where 30-day deadline is met
809RASpecial mixed fund rules for certain employment cases
809RBQualifying accounts
809RCBreaches of deposit rule
809RDEffect where 30-day deadline is met
809SSection 809Q: anti-avoidance
809TForeign chargeable gains accruing on disposal made other than for full consideration
809UDeemed income or gains not to be regarded as remitted before time when they are treated as arising or accruing
809UAMoney used for payments on account
809VMoney paid to the Commissioners
809VAMoney or other property used to make investments
809VBFailure to invest within 45 days
809VCQualifying investments
809VDCondition A
809VECommercial trades
809VFCondition B
809VGIncome or gains treated as remitted following certain events
809VHMeaning of ‘potentially chargeable event’
809VIThe appropriate mitigation steps
809VIAApplication of appropriate mitigation steps where TRF capital involved
809VJThe grace period allowed for the appropriate mitigation steps
809VKRetention of funds to meet CGT liabilities
809VLEffect of taking appropriate mitigation steps within grace period
809VMCases involving tax deposits
809VNOrder of disposals etc
809VOInvestments made from mixed funds
809WConsideration for certain services
809XExempt property
809YProperty that ceases to be exempt property treated as remitted
809YAException to section 809Y: proceeds taken offshore or invested
809YBCondition E: supplementary
809YCEffect of disapplying section 809Y
809YDChargeable gains accruing on sales of exempt property
809YEException to section 809Y: gifts to the nation
809YFException to section 809Y: compensation taken offshore or invested
809ZPublic access rule: general
809Z1Public access rule: relevant VAT relief
809Z2Personal use rule
809Z3Repair rule
809Z4Temporary importation rule
809Z5Notional remitted account
809Z6Exempt property: other interpretation
809Z7Meaning of “foreign income and gains” etc
809Z8Meaning of “the disposal proceeds”
809Z9Taking proceeds etc offshore or investing them
809Z10General interpretation