An exemption from the usual tax charge on remittances to the UK applies under ITA 2007, s 809W where the individual uses untaxed overseas income or gains to pay for certain services.
UK services remittance exemption conditions
Where income or chargeable gains would be regarded as remitted to the UK in accordance with Conditions A and B in ITA 2007, s 809L because a service is provided in the UK and the consideration used to pay for the service either consists of, or is derived from, the income or gains, the income or gains are treated as not remitted to the UK if the following two conditions are met1:
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•ÌýÌýÌýÌý Condition A is that the UK service provided must relate wholly or mainly to property situated outside the UK (see C1.604–C1.604B for details of situs2)
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•ÌýÌýÌýÌý Condition B is that the payment for the
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