Patricia Nown
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RE: Report foreign income for remittance basis
I am a professional adviser and agree with the queries on this page that there is a lack of clarity from you HMRC. You suggest that where the remittance basis is being applied for but no remittance has been made that Boxes 34 ( income),35(gains ) and 40 are used BUT The NOTES to SA109 state that boxed 34 and 25 are used for nominating income and gains for RBC and that is NOT relevant here so is it Box 40 only ?