CG25340 - Remittance basis: meaning of remitted to the United Kingdom: introduction
Schedule 7 Finance Act 2008 introduced a detailed set of rules for determining when a foreign chargeable gain is remitted to the United Kingdom, and hence when a charge to Capital Gains Tax may arise. Those rules are in Chapter A1, Part 14 of the Income Tax Act 2007 and they apply to an individual바카라 사이트™s foreign income as well as to his or her gains on non-UK assets. Detailed guidance on these rules is given in the Residence, Domicile & Remittances Manual and is not repeated here. The following paragraphs contain a brief outline of the rules and an account of some provisions specific to chargeable gains:
| CG25341 | gains remitted by or for the benefit of the individual or other relevant persons |
|---|---|
| CG25342 | gains etc. gifted to others where the donor enjoys a benefit |
| CG25343 | other reciprocal arrangements |
| CG25380 | mixed funds |
You should refer to detailed guidance in the Residence, Domicile & Remittances Manual in all cases of doubt.