Part 8

Foreign income: special rules
Chapter 2

Relevant foreign income charged on remittance basis

Remittance basis

Relevant foreign income charged on remittance basis
832
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)
.
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—
a
in that year, or
b
in the
UK
part of that year, if that year is a split year as respects the individual.
3
Subsection (2) applies whether or not the source of the income exists when the income is remitted.
4
See Chapter A1 of Part 14 of ITA 2007 for the meaning of “remitted to the United Kingdom”
etc.
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)
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)
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)))
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)
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
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)
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))
S. 832(1) applied (20.3.2025) by Finance Act 2025 (c. 8), Sch. 10 para. 2(3)
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)
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)