Interest from overseas savings SA106

Hi, I am now working on SA106 with my husband. He received overseas interest (above GBP2000)in year 2023/24. As far as we understand, he needs to fill in the boxes of "Interest and other income from overseas savings" under the Section of Income from overseas sources. Since he is not choosing the remittance basis, is it correct that he does not need to fill in the boxes of "Remitted foreign savings income" at all even though he has already remitted his overseas interest to UK ? Please kindly confirm our understanding. We get a bit confused here. Thank you.

Hi,
Foreign interest should be shown in the appropriate sections for interest on SA106, including any foreign tax paid. As the remittance basis is not being applied, your husband will need to declare all of his world-wide income, whether remitted to the UK or not.
Thank you.

Hi, thanks for your reply. I get what you meant. But I am still not getting the answer to my question. Are the boxes of "Remitted foreign savings income" only applied to those who are on remittance basis ? If so, in our situation of not applying remittance basis, we do not need to fill in those boxes at all. Please correct me if I'm wrong. Thanks.

Hi Siu Bing Wong,
If not claiming the remittance basis then you are taxable on your worldwide income and need to declare it in the UK  whether you remit it or not. as such, any remittance boxes are not applicable.
Thank you.