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Posted Sat, 16 Dec 2023 06:56:44 GMT by
I'm a non-domiciled UK resident paying tax on remittance basis after I moved to the UK in March 2022 (from India, where I'm a citizen). In 2022, I earned some amount outside the UK and transferred it to my mother in India as a gift, which I didn't declare for tax purposes in the UK, since I chose to be taxed on remittance basis and it was earned outside the UK. Now, I'm planning to buy a flat in the UK for which my mother wants to gift some cash, which might include the amount I previously gifted her. What implications does this have on the tax payable in the UK?
Posted Wed, 20 Dec 2023 15:25:30 GMT by HMRC Admin 5 Response
Hi

If the gift does include some of the money that was previously your own, this would be seen as a remittance. please refer to Paying tax on the remittance basis (Self Assessment helpsheet HS264)

Thank you

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