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Posted Mon, 18 Dec 2023 11:01:00 GMT by
Hi HMRC Admin Do I need to include the overseas income in the SA106 that I don't remit into the UK if I opt for the remittance basis? Thanks! TC
Posted Tue, 19 Dec 2023 17:38:42 GMT by HMRC Admin 10 Response
Hi
If you opt  for the remittance basis, you only report the foreign income that you actually remit to the UK.
Posted Tue, 19 Dec 2023 20:25:12 GMT by
Hi HMRC Admin Thanks - just want to be crystal clear as I am still confused by the heading, I see that there are sections called 'remitted foreign savings income' and 'remitted foreign dividend income', but I also see there are sections called "interest and other income from overseas savings" and "dividend from foreign companies". If I opt for a remittance basis and don't remit any overseas income to the UK, do I fill all these 4 sections as £0, or I should still report the actual income for both "interest and other income from overseas savings" and "dividend from foreign companies", and report £0 for 'remitted foreign savings income' and 'remitted foreign dividend income', Many thanks! TC
Posted Mon, 25 Dec 2023 13:57:47 GMT by
Hi HMRC Admin I see that in SA109, Box 34 and 35, it asks me to fill in the nominated income or capital gains, does it have to be the same as the figures listed here in the SA106 (and also the SA108) form Please help! Many thanks! Best wishes, 
Posted Fri, 29 Dec 2023 15:06:54 GMT by HMRC Admin 2 Response
Hi,

If you are using the remittance basis and do not remit any of your foreign income to the UK, then you do not complete the foreign section of the return.

Thank you.

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