The normal basis of assessment of relevant foreign income is the arising basis. This is the amount of income arising in the tax year. However, in certain circumstances, a person may make a claim for the income to be charged to tax on the remittance basis (ie on the amount of the income received in the UK in the tax year).
Where unremitted income and gains are under £2,000, remittance basis applies automatically, see E6.324E.
Claim for remittance basis
Where an individual is UK resident and not UK domiciled or deemed UK domiciled, a formal claim may be made for remittance basis to apply to
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