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Strict rules determine the amount of income or gains treated as remitted to the UK for tax purposes. Where the individual pays the remittance basis charge (RBC), it is necessary to use in the first instance the remittance order for RBC-nominated income and gains detailed in E6.324H.

The rules that determine the amount of income or chargeable gains treated as remitted to the UK (other than RBC-nominated amounts) are as follows¹:

1. Ìý

   (a)ÌýÌýÌýÌý if the property or consideration remitted to the UK is the income or chargeable gains the amount remitted is equal to that amount²

2. Ìý

   (b)ÌýÌýÌýÌý if the property, service or consideration derives from the income or chargeable gains, the amount remitted is equal to the amount of the income or chargeable gains from which the property, service or consideration derives³

3. Ìý

   (c)ÌýÌýÌýÌý if the income or chargeable gains are used outside the UK to satisfy a relevant debt the amount remitted is equal to the amount of income or chargeable gains