Remittance Basis and Apportioning Partnership Income

A UK resident partner has partnership income which consists of UK profits and non-UK profits. The partnership’s year end is 31 December. If the partner was taxable in 2021/22 on the Arising Basis and was taxable in 2020/21 on the Remittance Basis, can they apportion their profits for calendar year 31 December 2021 and claim the Remittance Basis in respect of the portion of these profits relating to the period 1 January 2021 to 5 April 2021 (when they were taxed on the Remittance Basis)?

Hi,

You can see guidance here:

Remittance basis 2023 (HS264)

Thank you.