Section 809D — Finance Act 2008: Application of remittance basis without claim where unremitted foreign income and gains under £2,000

Application of remittance basis without claim where unremitted foreign income and gains under £2,000 809D 1 This section applies to an individual for a tax year if—

a the individual is UK resident in that year, b the individual is not domiciled in the United Kingdom in that year or is not ordinarily UK resident in that year, and c the amount of the individual's unremitted foreign income and gains for that year is less than £2,000.

2 The amount of an individual's “unremitted” foreign income and gains for a tax year is—

a the total amount of what would (if this section applied) be the individual's foreign income and gains for that year, minus b the total amount of those income and gains that are remitted to the United Kingdom in that year.