Chapter A1 Part 14 ITA 2007 applies to foreign income or gains that are remitted or are treated as having been remitted to the UK if the remittance basis of taxation applies to a taxpayer for a tax year under sections 809B, 809D and 809E of that chapter.

Under ITA07/s809F, the remittance basis of taxation applies to:

relevant foreign earnings RDRM31120sections 22 or 26 ITEPA 2003 Note: relevant foreign earnings means different things depending on the individual taxpayer's ordinary residence and domicile status.

foreign specific employment income – chapter 5A of Part 2 RDRM31130 and part 7 of ITEPA 2003RDRM31125

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