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Official guidance
Remittance Basis and Domicile Manual

RDRM72000 · Temporary repatriation facility: Qualifying overseas capital

  • RDRM72100 · Overview
  • RDRM72200 · Pre-6 April 2025 foreign income and gains
  • RDRM72300 · Uncertain amounts
  • RDRM72400 · Capital payments made by non-resident settlements
  • RDRM72450 · Supplementary charge on capital payments made by non-resident settlements
  • RDRM72500 · Settlement income treated as qualifying overseas capital
  • RDRM72550 · Unattributed transfer of assets abroad income treated as qualifying overseas capital
  • RDRM72560 · Unattributed transfer of assets abroad income treated as qualifying overseas capital – offshore income gains
  • RDRM72600 · Treatment of post-2024-25 income where pre-6 April 2025 gains available for matching
  1. Temporary repatriation facility: contents
  2. Temporary repatriation facility: Qualifying overseas capital: contents

RDRM72000 | Temporary repatriation facility: Qualifying overseas capital: contents

From HM Revenue & Customs · Remittance Basis and Domicile Manual

Contents9 entries

  1. RDRM72100Temporary repatriation facility: Qualifying overseas capital: Overview
  2. RDRM72200Temporary repatriation facility: Qualifying overseas capital: Pre-6 April 2025 foreign income and gains
  3. RDRM72300Temporary repatriation facility: Qualifying overseas capital: Uncertain amounts
  4. RDRM72400Temporary repatriation facility: Qualifying overseas capital: Capital payments made by non-resident settlements
  5. RDRM72450Temporary repatriation facility: Qualifying overseas capital: Supplementary charge on capital payments made by non-resident settlements
  6. RDRM72500Temporary repatriation facility: Qualifying overseas capital: Settlement income treated as qualifying overseas capital
  7. RDRM72550Temporary repatriation facility: Qualifying overseas capital: Unattributed transfer of assets abroad income treated as qualifying overseas capital
  8. RDRM72560Temporary repatriation facility: Qualifying overseas capital: Unattributed transfer of assets abroad income treated as qualifying overseas capital – offshore income gains
  9. RDRM72600Temporary repatriation facility: Qualifying overseas capital: Treatment of post-2024-25 income where pre-6 April 2025 gains available for matching
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