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  1. Home
HMRC internal manual

Remittance Basis and Domicile Manual

From:
HM Revenue & Customs
Published
9 March 2016
Updated:
7 April 2025 - See all updates
  1. Back to contents

RDRM72000 - Temporary repatriation facility: Qualifying overseas capital: contents

  1. RDRM72100
    Overview
  2. RDRM72200
    Pre-6 April 2025 foreign income and gains
  3. RDRM72300
    Uncertain amounts
  4. RDRM72400
    Capital payments made by non-resident settlements
  5. RDRM72500
    Settlement income treated as qualifying overseas capital
  6. RDRM72550
    Unattributed transfer of assets abroad income treated as qualifying overseas capital
  7. RDRM72600
    Treatment of post-2024-25 income where pre-6 April 2025 gains available for matching

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