What’s the basis?

I have several clients who have claimed the remittance basis of assessment to income tax for a number of years on the basis that they are resident and ordinarily resident in the UK but not domiciled.

All such clients have annual foreign source income of less than £2 000 and I am aware that if they wish to continue using the remittance basis they can do so without making a formal claim.

I wonder if readers can advise with regards to the following points.

If any of my clients decide to have foreign source income for 2008/09 taxed on an arising/accruing basis is there a de minimis figure below which they are not liable to UK income tax?

And what is the UK income tax position on funds remitted to the UK in 2008/09 emanating from income received abroad in an earlier tax year?

Query 17...