Part 1 Remittance basis
United Kingdom
- 1No remittance basis for tax years after 2024-25
- 2Amendments of TCGA 1992 connected with end of remittance basis
- 3Amendments of ITEPA 2003 connected with end of remittance basis
- 4Amendment of ITTOIA 2005 connected with end of remittance basis
- 5When amounts will be remitted
- 6Relief for amounts remitted again on becoming UK resident