Guidance

Assurance of remittances of foreign income and gains toolkit

Get help if you’re a tax agent or adviser who has clients that have used the remittance basis, to consider if they have made taxable remittances.

• From: HM Revenue & Customs
• Published: 2 October 2023

Documents

Assurance of remittances of foreign income and gains toolkit — Self Assessment tax returns (2022 to 2023)

ODT, 97 KB

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Details

This toolkit gives help and support to tax agents and advisers to consider if taxable remittances of income and gains have been made by a taxpayer who has used the remittance basis.

Published 2 October 2023