27 July 2006
If relevant foreign income of non domiciled individuals is to be charged on the remittance basis, a claim has to be made under ITTOIA 2005, s 831 and s 832 (formerly TA 1988, s 65(4)). It would seem to be the practice to make such claims by completing supplementary non-residence pages to the tax return, indicating thereon that the individual is not domiciled in the UK and declaring only remitted foreign income on the foreign income supplementary pages.
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