RDRM32380 - Remittance basis: accessing the remittance basis: remittance basis charge - nomination of foreign income and gains: completing the SA return - how is this done in practice?

From 6 April 2025 it is not possible to use the remittance basis of taxation, however, any foreign income or gains that have arisen to a former remittance basis user prior to this date will continue to be taxed at the usual tax rates if they are remitted to the UK on or after 6 April 2025, subject to any amounts designated under the temporary repatriation facility (TRF) – see RDRM71000. 

The guidance in this section only applies to tax years up to and including the 2024-25 tax year and remains for reference purposes only.

SA109 ‘Residence, remittance basis etc’ is the supplementary page to the SA100 main tax return for remittance basis users to complete under Self Assessment.

There is a box to claim the remittance basis on the SA109 and two boxes where the ‘amount of nominated income’ and the ‘amount of nominated capital gains’ must be entered. The amount nominated can be either income or gains or a combination of the two. The source(s) of the amount nominated is the individual’s personal choice.

When either or both of these boxes are completed the SA109 notes say that details of the nominations are to be shown in the ‘Any other information’ box.

The required information is:

  • the precise amounts of income and gains that have been nominated, (this should include the country of origin and the type and source of the income)
  • the computation of the gain (if applicable)
  • the exchange rates used (see RDRM31190) 
  • the calculation of the tax due in relation to the nominated income and gains.

Also, if there have been deductions for expenses or losses from either foreign income or foreign gains in arriving at the final taxable amount, full details of the amounts and nature of those expenses or losses must also be provided.

All of this information is required to validate the nomination or nominations that have been made.

Also refer to RDRM32400: Payments on account nominations involving chargeable gains