RDRM72000 | Temporary repatriation facility: Qualifying overseas capital: contents
From HM Revenue & Customs · Remittance Basis and Domicile Manual
Contents9 entries
- RDRM72100Temporary repatriation facility: Qualifying overseas capital: Overview
- RDRM72200Temporary repatriation facility: Qualifying overseas capital: Pre-6 April 2025 foreign income and gains
- RDRM72300Temporary repatriation facility: Qualifying overseas capital: Uncertain amounts
- RDRM72400Temporary repatriation facility: Qualifying overseas capital: Capital payments made by non-resident settlements
- RDRM72450Temporary repatriation facility: Qualifying overseas capital: Supplementary charge on capital payments made by non-resident settlements
- RDRM72500Temporary repatriation facility: Qualifying overseas capital: Settlement income treated as qualifying overseas capital
- RDRM72550Temporary repatriation facility: Qualifying overseas capital: Unattributed transfer of assets abroad income treated as qualifying overseas capital
- RDRM72560Temporary repatriation facility: Qualifying overseas capital: Unattributed transfer of assets abroad income treated as qualifying overseas capital – offshore income gains
- RDRM72600Temporary repatriation facility: Qualifying overseas capital: Treatment of post-2024-25 income where pre-6 April 2025 gains available for matching