{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-832",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-832.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/832",
  "kind": "section",
  "number": "832",
  "heading": "Relevant foreign income charged on remittance basis",
  "text": "(1) This section applied to an individual's relevant foreign income for a tax year (“the relevant foreign income”) if section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the individual for that year (being a tax year before tax year 2025-26).\n(2) For any tax year for which the individual is UK resident, income tax is charged on the full amount of so much (if any) of the relevant foreign income as is remitted to the United Kingdom—\n(a) in that year, or\n(b) in the UK part of that year, if that year is a split year as respects the individual.\n(3) Subsection (2) applies whether or not the source of the income exists when the income is remitted.\n(4) See Chapter A1 of Part 14 of ITA 2007 for the meaning of “remitted to the United Kingdom” etc.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 832-832B substituted for s. 832 (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 53 (with Sch. 7 para. 83)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 832(1) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 4(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 832(1) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 4(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 832(2) substituted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 90"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 832 applied by 2007 c. 3, s. 809F(3) (as inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 1 (with s. 809F(6)))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 832 modified (16.11.2017) by 2007 c. 3, s. 735B(4) (as inserted (with effect in accordance with Sch. 8 para. 39 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 38)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "S. 832 excluded (16.11.2017) by 2007 c. 3, s. 730(6) (as inserted (with effect in accordance with Sch. 8 para. 39 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 33)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "S. 832 excluded (16.11.2017) by 2007 c. 3, s. 726(6)(7) (as inserted (with effect in accordance with Sch. 8 para. 39 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 30)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "S. 832 excluded (for the tax year 2025-26 and subsequent tax years) by 2007 c. 3, s. 735AC (as inserted by Finance Act 2025 (c. 8), Sch. 12 paras. 44, 70(1))"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "S. 832(1) applied (20.3.2025) by Finance Act 2025 (c. 8), Sch. 10 para. 2(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/832",
    "retrieved_at": "2026-10-29T09:16:32.370392+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}