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If relevant foreign income of non domiciled individuals is to be charged on the remittance basis, a claim has to be made under ITTOIA 2005, s 831 and s 832 (formerly TA 1988, s 65(4)). It would seem to be the practice to make such claims by completing supplementary non-residence pages to the tax return, indicating thereon that the individual is not domiciled in the UK and declaring only remitted foreign income on the foreign income supplementary pages.
If relevant foreign income of non domiciled individuals is to be charged on the remittance basis a claim has to be made under ITTOIA 2005 s 831 and s 832 (formerly TA 1988 s 65(4)). It would seem to be the practice to make such claims by completing supplementary non-residence pages to the tax return indicating thereon that the individual is not domiciled in the UK and declaring only remitted foreign income on the foreign income supplementary pages.
If such a claim is not made because it is believed that there is no foreign income and the arising or remittance basis of charge is therefore of no relevance but it later transpires that there was some unremitted foreign income is that income then assessable on the arising basis because a claim for the remittance basis was not made?
Query T16 851 — Remit.
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