remittance basis - air ticket purchased outside UK

Hi there, for remittance basis, 1. if anyone purchase the air ticket outside UK and pay from an non-UK bank account and purchase from an non-UK company, the air ticket is from UK to Japan and Japan to UK. the ticket and the service is provided from an non-UK company and outside UK, and pay it from an non-UK bank account. but the air route included UK. will it be taxable? 2. if taxable, which part should be included to calculate the tax, normally the air ticket include the fare price, airline fuel cost, and airport tax thank you

Hi K H,
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. 

 

Hi Admin, thanks so much and appreciate for the help. i know the product or service which used or provided in the UK is taxable, but i am not sure about the air ticket. can i further clarify in my example, is the both trip (Japan to UK, UK to Japan) the service provided in the UK? or only the flight depart from UK to Japan is the service provided in the UK? and is the fuel cost, airport tax in the airket ticket taxable? thank you.

Hi,

Please refer to the addtional guidance and the associated links here:

RDRM31040 - Remittance Basis: Introduction to the Remittance Basis: Overview of the Remittance Basis regime: What income and gains does the remittance basis apply to?

Thank you.