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Posted Thu, 07 Nov 2024 21:40:33 GMT by tilden
Are payments of tax from an overseas account direct to HMRC considered remittance?
Posted Tue, 12 Nov 2024 13:39:07 GMT by HMRC Admin 17 Response

Hi ,
 
Commonly foreign income and gains are ‘remitted to the UK’ if they (or something deriving from them) are:

brought to, or received in, or used in the UK by you or another relevant person ,

brought to, or received in, or used in the UK for your benefit or that of another relevant person ,

used to pay for a service provided in the UK to you or another relevant person ,

used to pay for a service provided in the UK for your benefit or that of another relevant person ,
 
used outside of the UK for a relevant debt in the UK  .

A remittance will not only occur if you remit the actual or original foreign income and gains to the UK.

You will also make a remittance if you remit something that derives from them to the UK .

Thank you .

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