Part 14

Income tax liability: miscellaneous rules
Chapter A1

Remittance basis

Remittance of income and gains: meaning of “remitted to the United Kingdom”

Meaning of “remitted to the United Kingdom”
809L
1
An individual's income is, or chargeable gains are, “remitted to the United Kingdom” if—
a
conditions A and B are met,
b
condition C is met, or
c
condition D is met.
2
Condition A is that—
a
money or other property is brought to, or received or used in, the United Kingdom by or for the benefit of a relevant person, ...
b
a service is provided in the United Kingdom to or for the benefit of a relevant person
, or
c
money or other property is used outside the United Kingdom (directly or indirectly) for the benefit in the United Kingdom of a relevant person,
3
Condition B is that—
a
the property, service or consideration for the service is (wholly or in part) the income or chargeable gains,
b
the property, service or consideration—
i
derives (wholly or in part, and directly or indirectly) from the income or chargeable gains, and
ii
in the case of property or consideration, is property of or consideration given by a relevant person,
c
the income or chargeable gains are used outside the United Kingdom (directly or indirectly) in respect of a relevant debt, or
d
anything deriving (wholly or in part, and directly or indirectly) from the income or chargeable gains is used as mentioned in paragraph (c).
4
Condition C is that qualifying property of a gift recipient—
a
is brought to, or received or used in, the United Kingdom, and
either—
i
the property is enjoyed by a relevant person, or
ii
as a result, a benefit is enjoyed by a relevant person,
b
is consideration for a service that is enjoyed in the United Kingdom by a relevant person,
ba
is used outside the United Kingdom (directly or indirectly) and as a result a benefit is enjoyed in the United Kingdom by a relevant person,
or
c
is used outside the United Kingdom (directly or indirectly) in respect of a relevant debt.
5
Condition D is that property of a person other than a relevant person (apart from qualifying property of a gift recipient)—
a
is brought to, or received or used in, the United Kingdom, and
either—
i
the property is enjoyed by a relevant person, or
ii
as a result, a benefit is enjoyed by a relevant person,
b
is consideration for a service that is enjoyed in the United Kingdom by a relevant person,
ba
is used outside the United Kingdom (directly or indirectly) and as a result a benefit is enjoyed in the United Kingdom by a relevant person,
or
c
is used outside the United Kingdom (directly or indirectly) in respect of a relevant debt,
in circumstances where there is a connected operation.
6
In a case where subsection (4)(a)
, (b) or (ba)
or (5)(a)
, (b) or (ba)
applies to the importation or use of property, the income or chargeable gains are taken to be remitted at the time the property
, benefit
or service is first enjoyed by a relevant person by virtue of that importation or use.
7
In this section “
relevant debt
” means a debt that relates (wholly or in part, and directly or indirectly) to—
a
property falling within subsection (2)(a),
b
a service falling within subsection (2)(b),
c
qualifying property dealt with as mentioned in subsection (4)(a),
d
a service falling within subsection (4)(b),
e
qualifying property dealt with as mentioned in subsection (5)(a), or
f
a service falling within subsection (5)(b).
8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
The cases in which
property (including income or chargeable gains) is used in respect of a debt include cases where the property is
used to pay interest on the debt
and cases where the property is used to secure the debt
.
9A
For the purposes of this Chapter, any reference to property being brought to the United Kingdom includes—
a
sending, or otherwise effecting a transfer of, the property to the United Kingdom, and
b
in the case of intangible property, taking any steps, or permitting steps to be taken, that would result in property situated outside the United Kingdom becoming situated in the United Kingdom.
9B
Sections 275 to 275C of TCGA 1992 (location of assets) apply for the purposes of subsection (9A)(b) as they apply for the purposes of TCGA 1992.
9C
But subsection (9B) does not apply where the intangible property is a debt other than a judgment debt.
10
This section is subject to sections 809V to 809Z6 (property treated as not remitted to the United Kingdom).
S. 809L(2)(c) and word inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(3)(b)
Pt. 14 Ch. A1 modified by 2003 c. 1, s. 41F(8) (as substituted (6.4.2015) by Finance Act 2014 (c. 26), Sch. 9 paras. 5, 47 (with Sch. 9 para. 48))
Word in s. 809L(6) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(6)(b)
Pt. 14 Ch. A1 modified by 2005 c. 5, s. 643F(4) (as inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 11, 21(1) (with Sch. 11 para. 22))
S. 809L(9A)-(9C) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(8)
Pt. 14 Ch. A1 modified (with effect in accordance with art. 1(2)(3) Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 19(3)
Pt. 14 Ch. A1 inserted (21.7.2008 with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 1 (with Sch. 7 paras. 85-89)
Pt. 14 Ch. A1 modified by 2005 c. 5, s. 643N(3)(4) (as inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 11, 21(1) (with Sch. 11 para. 22))
Words in s. 809L(5)(a) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(5)(a)
Words in s. 809L(9) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(7)
Words in s. 809L(9) substituted (retrospective to 22.4.2009) by Finance Act 2009 (c. 10), Sch. 27 paras. 6(3), 15(2)
Words in s. 809L(6) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(6)(a)
Words in s. 809L(4)(a) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(4)(a)
Pt. 14 Ch. A1 modified (temp.) (for the tax years 2025-26, 2026-27 and 2027-28) by Finance Act 2025 (c. 8), Sch. 10 para. 18(1)(2)
Word in s. 809L(2)(a) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(3)(a)
S. 809L(5)(ba) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(5)(b)
S. 809L(8) omitted (retrospective to 22.4.2009) by virtue of Finance Act 2009 (c. 10), Sch. 27 paras. 6(2), 15(2)
Ss. 809L-809Z6 applied by 2005 c. 5, s. 643I(9) (as inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 11, 21(1) (with Sch. 11 para. 22))
Ss. 809L-809Z6 applied by 2005 c. 5, s. 643A(6) (as inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 11, 21(1) (with Sch. 11 para. 22))
S. 809L(4)(ba) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 5(4)(b)
Pt. 14 Ch. A1 modified by 2003 c. 1, s. 41A(8) (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 80 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 22)
Pt. 14 Ch. A1 modified by 1988 c. 1, s. 762ZB(3) (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 98 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 94)
Pt. 14 Ch. A1 modified by 1992 c. 12, s. 87B(3) (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 115 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 108 (with Sch. 7 paras. 116-119))