Paragraph 3

Section 809D (application of remittance basis without claim where unremitted foreign income and gains under £2,000) is amended as follows.

In subsection (1), insert at the end (not as part of paragraph (c))— “ unless condition A or condition B is met. ”

After that subsection insert—

“(1A)

Condition A is that the individual is not domiciled in the United Kingdom in that year and conditions A to F in section 828B are met.

(1B)

Condition B is that the individual gives notice in a return under section 8 of TMA 1970 that this section is not to apply in relation to the individual for that year.”