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15 January 2009
More FAQs re. new remittance basis rules
HMRC have published more frequently asked questions on the application of the new remittance basis rules. They supplement the existing guidance.
The new FAQs cover capital gains tax losses, non-resident trusts, personal allowances, remittances, the application of ITA 2007, s 809W, and the remittance basis and the £30,000 charge.
Another set of FAQs was added in December, covering a range of topics including alienation, arising basis, day counting, non-residence trusts and remittances.
