Section 832 | Relevant foreign income charged on remittance basis

(1)This section applied to an individual's relevant foreign income for a tax year (“the relevant foreign income”) if section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the individual for that year (being a tax year before tax year 2025-26).

(2)For any tax year for which the individual is UK resident, income tax is charged on the full amount of so much (if any) of the relevant foreign income as is remitted to the United Kingdom—

(a)in that year, or

(b)in the UK part of that year, if that year is a split year as respects the individual.

(3)Subsection (2) applies whether or not the source of the income exists when the income is remitted.

(4)See Chapter A1 of Part 14 of ITA 2007 for the meaning of “remitted to the United Kingdom” etc.