RDRM31200 - Remittance Basis: Introduction to the Remittance Basis: Comparisons with pre-April 2008 regime: Contents

  1. RDRM31210
    Key differences between 'new' (post 5 April 2008) and 'old' regime (pre 6 April 2008)
  2. RDRM31220
    Using the remittance basis - automatic verses claim
  3. RDRM31230
    Changes to old regime - ceased source
  4. RDRM31240
    Changes to old regime - alienation
  5. RDRM31250
    Changes to old regime - cash only
  6. RDRM31260
    Changes to old regime - claims mechanism
  7. RDRM31270
    Changes to old regime - offshore loans
  8. RDRM31280
    Changes to old regime - gifts and deemed disposals
  9. RDRM31290
    Other key changes - mixed funds
  10. RDRM31300
    Other key changes - extending the definition of remittance
  11. RDRM31310
    Other key changes - extending existing anti avoidance measures
  12. RDRM31320
    Other changes - higher rate tax charge on foreign dividends
  13. RDRM31330
    Other changes - income arising in the Republic of Ireland
  14. RDRM31340
    Other changes - capital gains foreign losses