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Posted Mon, 16 Sep 2024 17:20:45 GMT by Shing Hsu
Hi, May I clarify box 36. For example. if I have nominated in box 35 capital gains of £10000. I am third year in UK, so I do not need to pay RBC. By definition given in box 36, I need to calculate the tax payable by the £10000 capital gain in it, using the arising basis, considering my tax band? Thank you.
Posted Wed, 25 Sep 2024 15:10:14 GMT by HMRC Admin 20 Response
Hi,
This forum is for general queries only and is intended to help you self-serve.
We are unable to provide specific advice tailored to individual circumstances. 
Thank you.
Posted Wed, 25 Sep 2024 15:43:13 GMT by Shing Hsu
Let me change my question. The following is the explanation of box 36 in SA109 notes " If you’ve put an amount in box 35, a nomination for capital gains, put the amount of Capital Gains Tax included in either the £30,000 or £60,000 RBC in box 36. If you’re working out your own tax do not include the amount shown in box 36 in your payments on account calculation. " 1. could you elaborate 'put the amount of capital gains tax included in either the £30000 or £60000 RBC'? What actually do I need to put if i am not paying RBC? 2.What is meant by 'If you’re working out your own tax'? By filling in self asseemwnt forms, everyone is working out the own tax? What are the exclusions implird here?
Posted Fri, 04 Oct 2024 07:17:12 GMT by HMRC Admin 25 Response
Hi Shing Hsu,
Box 35 is for capital gains not remitted to the UK.
RBC means Remittance Based Charge, which is £30,000 or £60,000.
The remittance based charge  only applies, if you have been resident in the UK for more than 7 of the last 9 years and is added into the tax calculation.
If you are resident and not domiciled for less than 7 years, RBC does not apply.
Box 36 is for adjusting the payments on account POSAs) that are due for the follwing year.
You can find guidance on payments on account here:
Understand your Self Assessment tax bill
Thank you 
 

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